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Regulations will come into force on 6 April 2009, which introduce a new requirement for large and medium-sized employers to file PAYE forms online during the course of the tax year.

The Finance Act 2007 contains provisions that enable recommendations made by Lord Carter of Coles (known as the "Carter Report") to be implemented and the new requirements are now being phased in. The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (SI 2007/2969) deal with the first phase, covering large and medium sized employers. They amend the PAYE Regulations so that these employers, who are already required to file end of year information electronically, will also be required to file certain in-year information (on forms P45 Part 1 and Part 3, form P46 and P46(Pen)) electronically. These changes come into force on 6 April 2009.

The Regulations also amend the PAYE Regulations to make changes to the mandatory content of in-year PAYE forms P45 Part 1 and Part 3 from 6 April 2009; the P46 procedure for new employees (other than pensioners) from 6 April 2008; and the P46 procedure for new pensioners from 6 April 2009.

Further Regulations, covering the requirement for small employers, will be published in due course.

These changes are part of a package of measures which are expected to deliver savings to government of £64 million per annum by 2012.

Link

SI 2007/2969