In this section:
Almost all employers must send a number of their in-year PAYE forms online to HM Revenue & Customs (HMRC). These are the employee starting and leaving forms, P45 and P46, P46(Pen) and P46(Expat).
This guide tells you what you need to know to file your in-year forms online. It explains the different online filing options you can use, and it keeps you up to date with any changes to the forms or procedures involved.
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The in-year forms you must file online are shown in the table below.
| Form | When to use |
|---|---|
| P45 Part1 | When an employee leaves your business |
| P45 Part3 | When a new employee starts |
| P46 | When a new employee starts, but has no P45 from their previous employer |
| P46(Pen) | For sending details of a new pension or annuity that you start to pay |
| P46(Expat) | For certain employees seconded to work in the UK |
If you are required to file your PAYE in-year forms online, but send paper forms instead, you may be charged a penalty.
There are very few exceptions to the requirement to file in-year forms online. Guidance for those very few employers who are exempt is covered in a separate guide.
Guidance for employers exempt from online filing
Before filing online, you'll need to register to use the 'PAYE Online for employers' service. You'll also need to activate the service before you start to file. This can take up to seven days, as you need to wait for an Activation Code to arrive in the post.
How to register for PAYE online filing
One you've registered with HMRC to file your PAYE forms online, you can file your in-year forms online using any of the following methods:
You're not restricted to using just one of these options - you can mix and match. For example, one of your branches might file online using commercial software while another uses the free service on HMRC's website.
If you use commercial software, you'll need to make sure it's capable of filing your forms online. You should also ensure that your software is kept up to date.
Please note that since April 2009 all payroll software must have the 'IR Mark' feature, which generates a confirmation receipt for the forms you file. If you're unsure about whether your software has this feature, check with your software provider.
Read about using HMRC's Basic PAYE Tools on the Business Link website (Opens new window)
If you use commercial software to file an in-year form online, HMRC's validation service will send your software an acknowledgement for successful submissions or an error message for those that fail. When a submission fails, you must correct the form and file it again.
Getting employee data right the first time means that time and money is saved by employers and HMRC. Over 80 per cent of data quality problems are caused by holding the incorrect or incomplete information about an individual's name, date of birth, or National Insurance number.
National Insurance number - Always enter the correct National Insurance number. Do not make a number up, use a default number or use someone else's.
Name - Always provide the correctly spelled full names, ensuring the forename(s) and surname are in the correct order.
Date of birth - Always provide the correct date of birth. Do not enter a default date or make up a date of birth.
Verification - Wherever possible, check the information with a trusted official source such as a birth certificate or passport.
If you use HMRC's 'Online Return and Forms - PAYE' service to file an in-year form, any errors will be highlighted for you to correct before you file the form.
You can find a list of the most common errors that cause submissions to fail in another guide - use the link below.
Common errors to avoid when filing forms P45 and P46
Improving the operation of PAYE: Real time information (RTI)
General guidance about employees starting and leaving
PAYE online filing - find out more
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