Changes have been made to the PAYE regulations to allow employers to provide P60 information to their employees electronically. The changes will apply from the 2010-11 tax year onwards.
There is no change to the deadline for providing the P60 information, it will still be before 1 June following the end of the tax year.
When deciding whether to provide forms P60 electronically you may need to agree with the employee that they want to receive their P60 electronically.
You will need to:
When considering these points you must remember that as an employer, you have obligations under data security and the Disability Discrimination ACT (DDA) legislation which have been designed to protect your employees.
HMRC will continue to provide the P60(Continuous) and P60(SingleSheet) forms on paper and you can scan these forms and overlay them with the employees details.
The form P60 and the information it contains is not changing. The electronic means by which the P60 information is delivered will not require approval from HMRC. However, the proposed content will require HMRC approval as the paper output arising from that electronic information will be a substitute form P60 and will be subject to the same approval procedure used for substitute paper forms P60. Software developers and employers will therefore be required to send a draft or proof of the proposed form for approval to the following address:
HM Revenue & Customs
Customer Information Team
Room 54
1st Floor New Wing
Somerset House
Strand
London WC2R 1LB
Any substitute P60s which arise from the output of an electronic P60 must carry the text 'this is a printed copy of an eP60'. This must be at the top of the form next to the form title - P60 End of Year Certificate and in an acceptable font size, no smaller than point 10.
Duplicate P60s for the tax year 2010-11 onwards, irrespective of whether they are provided on paper or electronically, will no longer need to carry a 'duplicate' annotation.
You will not be required to take any additional or different action in respect of subsequent or multiple prints of electronic P60 information. Each printout will be a copy P60 in its own right.
If you need to make an amendment to the details shown on an original P60, you must give your employee details of the amendment. You can give them a letter showing the amendment or a new P60 marked 'REPLACEMENT'. This 'REPLACEMENT' P60 can be provided on paper or electronically.
HMRC will not be providing a facility for electronic P60 information to be e-mailed to us. When processing repayments we will still require any claim to be supported by a paper P60 or the printed output of an electronic P60.
