In-year Online Filing - HMRC provides further guidance
View the next news item for Electronic Exchange
View the previous news item for Electronic Exchange
11 October 2007
Although the online filing of in-year PAYE forms is not mandatory for employers with 50 or more employees until April 2009, HMRC's systems will be ready to accept forms online from early April 2008. HMRC's current schedule is for the live system to be tested by volunteer developers and employers on 6-8 April, for limited live use from 9 April and for full use from 14 April. HMRC is encouraging developers that introduce full online filing facilities during 2008/09 to retain the option of printing P45(1) forms as a sensible contingency arrangement, in case of problems with Internet access or the availability of HMRC's systems.
The timetable for the changes that are to be made to the paper and online versions of forms P45 and P46 and to the online form PENNOT during 2008 and 2009 has become clearer following the publication of the latest issue of Notes for Payroll Software Developers. The following schedule combines information that has already appeared in this newsletter and the additional details provided by HMRC.
Of particular interest is the introduction of a plain paper version of form P45. From October 2008, employers whose payroll software has been enhanced to provide the facility and who submit their returns online will be able to print parts 1A, 2 and 3 on plain A4 paper instead of on HMRC's official pre-printed stationery.
However, HMRC does not want to introduce the potential for inaccuracies when one employer transfers pay and tax details from the previous employer. There will not, therefore, be any options for customising the P45, so the plain paper version and the pre-printed stationery will be identical in appearance. As a result, employers will be able choose what format to use, pre-printed, plain paper, or a mixture of both. HMRC's own online system will support both options but payroll system developers can decide whether or not to include the facility in their products.
With regard to providing P45s to employees electronically for them to print on plain paper, HMRC states that it is exploring options but, at present, online distribution will not be permitted, as is the case with form P60.
| April 2008
| Form P45
| Paper: no changes
Online: addition of
- Date of birth and Gender, but use not mandatory
- Student Loan Indicator
- Tax code used
- Employee not paid between date employment began and 5th April
- If tax figure entered on P11 differs from Total Tax to Date enter your figure here
|
| Form P46
| Paper: change in instructions to require form to be completed when earnings reach NICs lower earnings limit, instead of NICs earnings threshold
Online: addition of Tax code used
|
| Form PENNOT
| Online: no changes
|
| October 2008
| Form P45
| Paper: new version of the form, A4 size, but existing form can continue to be used
addition of
- Date of birth and Gender, on Part 1
- Gender, on Part 3 (Date of birth already exists)
- facility to print replica P45 on plain paper
Online: no changes
|
| Form P46
| Paper: no changes
Online: no changes
|
| Form PENNOT
| Online: no changes
|
| April 2009
| Form P45
| Paper: old version of the form is withdrawn
entry of Date of birth and Gender becomes mandatory
Online: entry of Date of birth and Gender becomes mandatory
|
| Form P46
| Paper: entry of Date of birth and Gender becomes mandatory
Online: entry of Date of birth and Gender becomes mandatory
|
| Form P46(Pen)
| Paper: new form introduced for pension starters
Online: form PENNOT is withdrawn, replaced by new form P46(Pen)
| |
...UK Payroll News - Latest
Further information:
Online Services - Notes for Payroll Software Developers
The UK Payroll News is sponsored by HRD & Payroll Solutions
Discuss this news item in the PayPerShop Forum
|
For Payroll and Human Resource Professionals
