In this section:
PAYE forms you can send or receive online
This guide lists the PAYE forms that you can send to and receive from HM Revenue & Customs (HMRC) online. It also highlights which forms you are required to send to them in this way.
On this page:
- PAYE forms you must send to HMRC online
- PAYE forms you can send and receive online
- PAYE forms you can send and receive using EDI
PAYE forms you must send to HMRC online
The sections below list the significant number of forms that HMRC’s systems allow you to send and receive online. But for some employers online filing of certain forms is a requirement
If you have 50 or more employees you must file your Employer Annual Return (form P35 and form P14s) online now. And under government proposals all employers, regardless of the number of employees, will have to file these online starting with their 2009-10 return. But HMRC will provide a tax-free payment to employers with fewer than 50 employees who file their 2008-09 return online.
There are also deadlines for sending the following forms online:
- Form P45 Part 1 - when an employee leaves your business
- Form P45 Part 3 - when a new employee starts
- Form P46 - when an employee starts but has no P45 from previous employment
- Form P46 (Pen) - introduced in April 2009, this replaces forms P160 and PENNOT for sending HMRC details of a new pension or annuity that you're starting to pay
- Form P46 (Expat) – introduced in April 2009, to be used where employees have been seconded to work in the UK
Employers with 50 or more employees must already file these forms online. And under government proposals all employers, regardless of the number of employees, will have to file them online from 6 April 2011.
More about online filing deadlines
PAYE forms you can send and receive online
The following forms can be sent and received over the Internet. Note that a slightly different range of forms can be handled by Electronic Data Interchange (EDI) - a way of transferring data electronically that's used mainly by very large employers. The forms EDI can handle are listed in the next section.
Forms you can send online
| Form | Details |
|---|---|
| P9D | annual return for expenses payments and income from which tax cannot be deducted |
| P11D | annual return for expenses payments and benefits |
| P11D(b) | annual return showing Class 1A National Insurance contributions for the year |
| P12 | annual deduction card for the simplified PAYE scheme for domestic employees |
| P14 | end of year PAYE summary for each of your employees |
| P35 | employer annual return |
| P37 | employer annual return for the simplified PAYE scheme for domestic employees |
| P38A | employer supplementary return |
| P38S | used when you take on a student employees |
| P45 Part 1 | completed when an employee leaves your business |
| P45 Part 3 | details of a new employee's previous employment |
| P46 | for new employee without a P45 from previous job |
| P46 (Car) | when a car is provided for private use to an employee |
| P46 (Expat) | to notify HMRC when an employee has been seconded to work in the UK |
| P46 (Pen) | to notify HMRC when you start paying a pension. This replaced PENNOT from April 2009. |
| WNU | works number update |
| CIS300 | a verification request for the Construction Industry Scheme |
Forms you can receive online
| Form name | Details |
|---|---|
| P6 | notice of the tax code to use for an employee |
| P9 | periodic notice of the tax code to use for an employee |
| P35N | PAYE reminder at the end of the tax year |
| SL1 | notice that you should start making student loan deductions |
SL2 |
notice that you should stop making student loan deductions |
How to file your PAYE forms online
Take me straight to the PAYE Online service
Forms you can send and receive using EDI
EDI allows the direct transfer of data on a dedicated connection or secure network between two organisations. It can be used to transfer forms to and from HMRC, although this facility is likely to be of benefit mainly to the largest of employers with staff numbers in the thousands.
Forms you can send using EDI
| Form name | Details |
|---|---|
| P11D | annual return for expenses payments and benefits |
| P11D(b) | annual return showing Class 1A National Insurance contributions for the year |
| P14 | end of year PAYE summary for each of your employees |
| P35 | employer annual return |
| P38A |
employer supplementary return |
| P45 Part 1 | completed when an employee leaves your business |
| P45 Part 3 | details of a new employee's previous employment |
| P46 | for new employee without a P45 from previous job |
| P46 (Car) | when a car is provided for private use to an employee |
| P46 (Expat) | completed to provide details of an employee seconded to work in the UK |
| PENNOT | completed when a new pension starts to be paid (communication routing name of the P46 (Pen)) |
| WNU | works number update |
| CIS300 | a verification request for the Construction Industry Scheme |
Forms you can receive using EDI
| Form name | Details |
|---|---|
| P6 | notice of the tax code to use for an employee |
| P9 | notice of the tax code to use for an employee |
| SL1 | notice that you should start making student loan deductions |
| SL2 | notice that you should stop making student loan deductions |
