How can I send forms online?

3.1 Decide which filing option to use

You can use whichever option you want to send your PAYE end of year and in-year information online. Choose between:

• a payroll agent or bureau who can do it online for you
• our free Online Returns and Forms (select 'PAYE for employers', then 'Do it online'
• an ‘off-the-shelf’ payroll software product that can send information over the Internet
• Electronic Data Interchange (a private, secure communications link, best suited to very large employers).

You can mix and match these options. For example, your agent may send your forms P14, and you send the P35. Or one of your branches can send their P45s over the Internet, and another can send them by Electronic Data Interchange. But you must ensure a complete Return is received on time, or you may face a penalty.

You do not need to use the same filing option for sending your in-year information as you do for sending your end of year information.