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Larger employers get important PAYE reminder

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Firms with 50 or more staff have been urged to get ready for important changes to the PAYE system that are due to come into effect this April.

HM Revenue and Customs has said that employers with 50 or more employees will need to file their employee starter and leaver information online as of 6 April.

The information includes: P45s part 1 (details of employees leaving); P45s part 3 (new employee details); P46s (for employees without a P45); and P46s (Pen) containing new pension details.

Employers who fail to submit the information online could face a penalty.

Forms are filed online using HMRC’s PAYE Online for Employers service, but firms first need to register to use the system at

Once registered, there are several ways to file: HMRC’s free ‘Online Returns and Forms – PAYE’ service; commercial payroll software; or by Electronic Data Interchange (EDI), a secure phone line suitable for large numbers of forms.

A new podcast, which explains the changes and offers advice on preparing for them, can be downloaded free at

Simon Lidster of HMRC said: “If you’re an employer with 50 or more employees, and you’re not filing your P45s and P46s online, time is running out. Register now, so you don’t end up facing a penalty.

“Employers also need to remember that their 2008-09 Employer Annual Returns must be submitted online to HMRC by 19 May. Returns are being accepted now, so we are urging employers to send them in as soon as they are ready.”