In this section:
- Understanding and using PAYE Online for employers
- Employer deadlines for filing PAYE online
- Register for PAYE Online
- File your Employer Annual Return online: P35 and P14s
- File your PAYE in-year forms online: P45, P46, etc
- Full list of PAYE forms you can send or receive online
- EDI filing for large employers
- PAYE Online login page
Understanding and using PAYE Online for employers
There's a wide range of PAYE (Pay As You Earn) notices, forms and returns that can be sent and received online. Note that almost all employers are required to file their Employer Annual Return (P35 and P14s) online at the end of the tax year, and it is gradually becoming compulsory for employers to file certain in-year PAYE forms online, including the employee starter and leaver information contained on forms P45 and P46.
Online filing is a fast, convenient and secure way of exchanging information with HM Revenue & Customs (HMRC). It cuts down on time, administration and errors, and it means that you'll get up-to-date PAYE information, such as updated employee tax codes much faster.
This guide tells you how to get started with PAYE Online for employers. It explains the different ways you can file online and how the free filing service on the HMRC website works. It also provides an overview of the steps involved in filing (and amending) your Employer Annual Return online.
On this page:
- Employer requirement to file online
- The different ways of filing online
- The registration process for PAYE online filing
- The computer equipment you need to file online
- Viewing the notices and reminders HMRC send you online
- Filing your Employer Annual Return (P35 and P14s) online
- Time limits for storing and deletion of records on HMRC's system
- More useful links
Employer requirement to file online
Your Employer Annual Return
Almost all employers are required to file their Employer Annual Return (P35 and P14s) online. The only employers who can still file on paper are:
- employers with fewer than 50 employees who cease operating PAYE during 2009-10 and file their return by 5 April 2010
- employers entitled to operate PAYE using the Simplified Deductions Scheme for domestic employees (using forms P12 and P37) provided they haven’t previously received a tax-free payment for online filing
- practising members of religious societies or orders whose beliefs are incompatible with the use of electronic methods of communication
- employers who employ someone to provide care or support services at or from their home – subject to a number of conditions
- limited companies filing a return solely to submit an entry in box 28 of form P35 (‘CIS deductions suffered’) – these returns cannot be filed online
For more details, see the later section ‘Filing your Employer Annual Return (P35 and P14s) online’.
Guidance for exempt employers - filing your return on paper
In-year forms including P45 and P46
If you have 50 or more employees, then as of 6 April 2009 you must file the in-year forms shown in the table below online. If you still file on paper instead of online, you may have to pay a penalty.
If you have fewer than 50 employees, then under government proposals you’ll have to file these in-year forms online from 6 April 2011.
| Form | When to use |
|---|---|
| P45 Part 1 | When an employee leaves your business |
| P45 Part 3 | 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. (This form was introduced on 6 April 2009. The online version was previously referred to as PENNOT.) |
More about filing your in-year PAYE forms online
Other forms you can file online
You can send many other PAYE forms and returns to HMRC online. To see a full list, follow the link below.
A full list of the PAYE forms you can send or receive online
Forms and returns that can't be sent online
There are a number of forms and returns that you can’t file online to HMRC:
- amended forms P38A, P11D or P11D(b)
- more than five P11Ds without National Insurance numbers on them or 5 per cent of your total submission if it includes more than 100 forms.
- additional forms, such as SC60s or CIS25s
The different ways of filing online
There are a number of PAYE online filing options you can choose from. You can use:
- the free ‘Online Return and Forms - PAYE’ service on the HMRC website, which is most suited to employers with small numbers of in-year forms to send or up to 50 P14s to file at the end of the year
- a commercial software package with an online filing function
- Electronic Data Interchange (EDI), which is suited to very large employers
- a payroll agent or bureau, who will file online on your behalf
You are not restricted to using just one of these options. For example, when submitting your Employer Annual Return you could have an agent file your forms P14 at the end of the tax year but file form P35 yourself using HMRC's online service.
You can also use HMRC's free P11 Calculator as part of the online filing process. Employers who have nine or fewer employees at the end of the tax year can use the P11 Calculator to file their Employer Annual Return (P35 and P14s) online.
The registration process for PAYE online filing
If you want to file online using either HMRC's free online service or commercial software, you will need to register with HMRC and activate your service within 28 days of receiving a Personal Identification Number (PIN) in the post. The steps involved in registration are explained in another of our guides (see link below).
There is a separate registration process if you plan to file PAYE forms using EDI. This is explained in another of our guides (see link below). An important part of EDI registration involves making sure that you have the necessary software and communications links for the system to work.
If you want to file online using an agent or payroll bureau, then it will be up to the agent or bureau to ensure that they are registered with HMRC. Bear in mind, though, that you will still need to register with HMRC if you want to handle any of your other PAYE tasks online, such as receiving your tax coding notices.
Details of how to register for the PAYE Online Service
Take me to the Online Services homepage to start the registration process
More about EDI filing for large employers
The computer equipment you need to file online
The main requirement for online filing is access to a computer with an Internet connection. This applies whether you're using the free online filing service on the HMRC website or a commercial payroll software package. EDI filing has much more demanding technical requirements, which are outlined in a separate guide.
If you use HMRC's free online filing service, then you don't need any further software to file online. If you use commercial software, you should check that it permits online filing. You can use the link below to see a list of the commercial software that HMRC has successfully tested.
Bear in mind that if you are using HMRC's free online filing service you must be connected to the Internet continuously while filling in your forms and submitting them. Some commercial software is more flexible on this point, allowing you to fill in your forms while you're offline and then file them when you go online.
List of payroll software packages HMRC has tested for online filing
List of software that meets HMRC's broader payroll standard
More about EDI filing for large employers - including technical requirements
Viewing the notices and reminders HMRC sends you online
When you register and activate the PAYE Online service, HMRC will automatically start sending your PAYE notices and reminders, such as P6 and P9 tax code notices, to you online. There are two ways of accessing these - on the HMRC website or with a free desktop viewer you can download to your computer.
Viewing your notices on the HMRC website
You can log on to the PAYE online service using your User ID and password and select one of the following options:
- tax code notices
- student loan notices
- employer notices
- notices issued for tax years to 5 April 2009
If you provide an email address, the PAYE Online service will notify you each time a notice or reminder has been sent to you.
Using the PAYE Desktop Viewer (PDV)
The PDV is an application you can download from the HMRC website and install on your computer. It provides greater flexibility than viewing your PAYE notices and reminders on HMRC's website. The PDV is particularly suitable if you receive a lot of codes and notices during the year.
How to download the PAYE Desktop Viewer (PDV)
Check regularly for new notices
The notices and reminders HMRC sends you can contain important information that you’ll need to operate PAYE correctly. So whether you view them on the HMRC website or using the PDV, it’s important to check regularly to see whether any new ones have been sent to you.
Requesting to have notices sent on paper
You can ask HMRC to resume sending paper versions of most of your notices, but form P35N and all reminders relating to your Employer Annual Return will continue to be sent online.
Filing your Employer Annual Return (P35 and P14s) online
When to file
Your Employer Annual Return must reach HMRC by 19 May after the tax year to which the return applies. You may be charged a penalty if your return is received later than this. Remember, almost all employers are now required to file their Employer Annual Return online.
What happens when you've filed your Employer Annual Return
As soon as HMRC receives your return online, it will be checked against the HMRC Quality Standard. You'll get a message - usually within a minute, but allow up to five - letting you know whether HMRC has accepted or rejected your return.
HMRC's free 'Online Return and Forms - PAYE' service, as well as many commercial software packages, are built around the Quality Standard, so in most cases any errors in your return will have been highlighted and corrected before you file.
If you haven’t had to maintain a form P11 for any of your employees
In this case you don’t need to complete an Employer Annual Return. Contact your HMRC office in writing or by phone so that they can update your record accordingly.
More about filing your Employer Annual Return online
Guidance for exempt employers - filing your return on paper
Time limits for storing and deletion of records on HMRC's system
The information you file with HMRC using their Online Return and Forms service is retained within this system for three years, in line with normal PAYE record keeping rules.
Each year around October/November, HMRC upgrades this online service and at the same time deletes records that are no longer required. HMRC deletes all records that are:
- More than three years old - for example, in October 2008 all records submitted before April 2005 were deleted from the online service. HMRC does however keep a copy of this information on its internal systems.
- Less than three years old, but which contain information that has not been submitted or updated during the previous 12 months.
If you wish to keep any of these records for your own purposes, you (or your agent) should check the records held on the HMRC Online Returns and Forms service and take the following action.
- For records older than three years (ending on 6 April just passed) - either save them to your own systems or print them off.
- For records less than three years old, but which have not yet been filed with HMRC or updated in the previous 12 months, first check if you need to file them with HMRC now. If there’s no need to file them but you still wish to retain them, you’ll need to save them to your own systems or print them off.
After the annual upgrade, you won’t be able to use the online service to access any records which have been deleted in line with the criteria above.
You also won’t be able to access the online service at all while it is being upgraded. You can find out more about the 'Service availability' by using the link at the end of this guide.
More useful links
Details of how to register for the PAYE online service
More about filing your Employer Annual Return online
Filing in-year PAYE forms including P45 and P46 online
Avoiding and correcting errors in the Employer Annual Return
Common errors to avoid when filing forms P45 or P46 online
More about the Payroll Standard benchmark for commercial payroll software
