Introduction

1.2 HMRC Online Services

In 2001 Patrick (now Lord) Carter led a Review of Payroll Services. Ministers accepted those recommendations and online filing of Employer Annual Returns is now mandatory for employers with 50 or more employees. Under government proposals, employers with fewer than 50 employees will have to file their Returns online from 2010, but they can get a tax-free payment for taking up online filing early.

In March 2006 Lord Carter published his Review of HM Revenue and Customs’ Online Services. That recommended that employers must send some PAYE in-year forms relating to change of employment online. Ministers accepted those recommendations and from April 2009, employers with 50 or more employees must send that information online. All employers will have to send these forms online from April 2011. HMRC is working on the implementation of these new measures and consulting closely with employer representatives, agents and software developers.