In this section:
Filing online is a simple, efficient and reliable way of sending your PAYE forms to HM Revenue & Customs (HMRC). Almost all employers are required to file their Employer Annual Return (P35 and P14s) and in-year forms including P45 and P46 online.
On this page:
Almost all employers are required to file their Employer Annual Return (P35 and P14s) online. The 2010-11 return must be filed by 19 May 2011.
Only a small number of employers are exempt from online filing. To check if you're exempt, follow the 'Guidance for exempt employers' link at the end of this section.
Remember, if you file your return on paper when required to file online or if you file it after the 19 May deadline, HMRC may charge you a penalty.
How to file your Employer Annual Return online
Guidance for exempt employers - filing your return on paper
Penalties for failing to file PAYE online
Penalties if your file your PAYE returns late
Almost all employers are required to file in-year forms online, as shown in the table below.
| Form | When to use |
|---|---|
| P45 Part 1 | When an employee leaves your employment |
| P45 Part 3 | When a new employee starts |
| P46 | When a new employee starts but it's either their first job or they don't have a 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 |
Filing your PAYE in-year forms online: P45, P46, etc
Understanding and using PAYE Online for employers
