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:
The 2011-12 return must be filed by 19 May 2012. Penalties will be charged if you file it after the 19 May deadline of £100 per 50 employees for each month or part month that your return is late.
Almost all employers are required to file their Employer Annual Return (P35 and P14s) online. Only a small number of employers are exempt from online filing. To check if you're exempt, read 'Guidance for employers exempt from online filing' - see the link at the end of this section. Remember, if you file your return on paper when required to file online HMRC will charge you a penalty.
File your Employer Annual Return: P35 and P14s
Guidance for employers exempt from online filing
Penalties for failing to file PAYE online
Penalties if your file PAYE returns late: P35, P14, P11D(b)
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 |
File your PAYE in-year forms: P45, P46, etc
Understanding and using PAYE Online for employers
