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
Full list of 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 to HMRC online
- PAYE forms you can receive from HMRC online
- PAYE forms you can send and receive using EDI
PAYE forms you must send to HMRC online
For almost all employers it’s a requirement to file some PAYE forms online.
The Employer Annual Return (P35 and P14s)
Almost all employers are now required to file their Employer Annual Return (P35 and P14s) online. For more information, including details of the very few exceptions to this requirement, follow the link below.
Filing your Employer Annual Return online – find out more
In-year forms including P45 and P46
It’s becoming compulsory for employers to file the in-year forms shown in the table below online. The deadline differs depending on the number of employees in your business.
- If you have 50 or more employees, then as of 6 April 2009 you’re required to file these in-year forms 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.) |
| P46 (Expat) | For certain employees seconded to work in the UK. This form was introduced on 6 April 2009. |
PAYE forms you can send to HMRC online
You can send the following PAYE forms to HMRC over the Internet:
| 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 |
| 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 |
PAYE forms you can receive from HMRC online
You can receive the PAYE forms in the table below over the Internet from HMRC. Note that once you register for HMRC’s ‘PAYE Online for employers’ service, HMRC will stop sending any of these forms by post and will automatically send them to you online.
There are two ways of accessing the forms that HMRC sends you online. You can:
- Log on to the ‘PAYE online for employers’ service on the HMRC website and choose either ‘tax code notices’, ‘student loan notices’ or ‘employer notices’. If you provide the service with an email address, it will send you an email alert each time HMRC sends you one of these forms.
- Use the PAYE Desktop Viewer (PDV). This is an application that you can download and install from the HMRC website. It is particularly suitable for employers expecting to receive a lot of these forms from HMRC.
| Form | 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
Using HMRC’s PAYE Desktop Viewer
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.
You can find full details of the forms you can send and receive using EDI in another of our guides – follow the link below.
