
HMRC have issued an alert to employers with 50 or more employees regarding important changes to PAYE from 6 April 2009.
Large employers must send their employee starter and leaver information - P45s, P46s and P46(Pen) for pensions - online from 6 April 2009. Failure to do so could result in a penalty.
Forms are filed online using HMRC's PAYE Online for Employers service, which employers must first register with at http://www.hmrc.gov.uk.
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. Alternatively, a payroll agent or bureau can file it on behalf of the business.
A new podcast, which explains the changes, and offers help and advice on preparing for them, is available to download free from the HMRC website at http://www.hmrc.gov.uk/podcasts.
Large employers should also remember that their 2008-09 Employer Annual Returns must be submitted online to HMRC by 19 May 2009. Returns are being accepted now, so HMRC are urging employers to send them in as soon as they are ready.
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