PAYE63015 - employment maintenance: filing online: employers: online employer responsibilities

All employers are required by the Income Tax Employments Regulations 2003 to carry out certain actions when an employee starts or leaves employment. These Regulations apply equally to employers who opt to file Employment Maintenance forms online as to employers who continue to use paper versions.

Online employers are still required to submit forms P45(1), P45(3), P46 and pension notifications (PENNOT) at the appropriate time but these notifications will be received online instead of on paper.

Once the computer has been updated, any other actions to be taken on the taxpayer record are carried out in exactly the same way as for paper forms.

For more information on employer responsibilities for the following forms see

• ‘Employments Leavers’ – ‘Receipt Of Form P45(1)’ at PAYE61045
• ‘Employment Starters’ – ‘Receipt Of Form P46’ at PAYE60020
• ‘Employment Changes’ at PAYE62000 onwards

For online filing to work successfully for the employer and processing office it is essential that employers understand what their responsibilities are so that they can carry out their PAYE obligations correctly and at the right time. Offices must be proactive in creating and maintaining a good working relationship with these employers in particular, so that the benefits of online filing can be achieved.

IMS, Electronic Business Unit provide support and advice to offices and employers to ensure the successful operation of these online processes.

Enquiries from employers or payroll software companies who contact offices for details of the online schemes should be referred to

HMRC Online Services Helpdesk

Email: helpdesk@ir-efile.gov.uk

Telephone: 0845 60 55 999

Minicom: 0845 366 7805

Fax: 0845 366 7805

Enquiries for procedural advice on handling the exception and other Employment Maintenance printouts should be directed to the COP Helpdesk (This text has been withheld because of exemptions in the Freedom of Information Act 2000).