In this section:
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:
For almost all employers it’s a requirement to file some PAYE forms online.
Almost all employers are required 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
Almost all employers are required to file the in-year forms shown in the table below online.
| 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 |
| P46 (Expat) | For certain employees seconded to work in the UK |
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 |
| P37 | employer annual return for the simplified PAYE scheme for domestic employees |
| P38A | employer supplementary return |
| P46 (Car) | when a car is provided for private use to an employee |
| WNU | works number update |
| CIS300 | a verification request for the Construction Industry Scheme |
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:
| 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
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.
