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HMRC creates PAYE podcast

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HM Revenue and Customs (HMRC) has launched a podcast setting out imminent changes to the PAYE filing system for larger SME employers.

The changes, which mean that employers with 50 or more staff need to submit details of their in year payroll online, come into effect from 6 April this year.

The five-minute podcast explains who is affected by the new online filing system and offers help and advice on preparing for the changes.

Although the new regime makes the online filing of such PAYE forms as P45 and P46 mandatory for larger employers, smaller businesses, with 49 or fewer staff, have two more years until it becomes obligatory for them to file their PAYE forms online.

The podcast is available free at