HMRC's PAYE Online Facilities - Employer actions before October 2008

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20 March 2008

HMRC's provides a number of PAYE online facilities on its website. An improved version of the application will be installed in October 2008. As a result of this change, all data submitted by employers that relates to the period before April 2005 and all unsubmitted data will be deleted from each employer's part of the online application.

Submitted Data

Data that has been submitted and that relates to tax years 2004/05 or earlier will be deleted from the employer's part of the online application and employers or, where appropriate, their agents will no longer be able to gain access to it. It will not effect the length of time that HMRC retains copies of submitted data.

Unsubmitted Data

In addition, HMRC will delete all unsubmitted data, irrespective of the date it was created. HMRC is not able to view this unsubmitted data but assumes that it includes the full range of information that is supported by the service (P45s, P46s and possibly part end-of-year Returns) which have been completed, never finished and never sent to HMRC. It may be that the employer thinks that the information was submitted but never got around to it. Or, it may be information that was partly completed but the employer subsequently decided to file it on paper instead. Either way, the information has not been deleted and HMRC is storing it for employers.

HMRC recommends that, before October 2008, employers review any such data and take the following action:

• Submitted data that relates to any period prior to April 2005 - decide whether to archive it and how, e.g. by printing it out or downloading it to a computer file
  
  
• Unsubmitted data - finalise and submit the following as soon as possible before it is deleted:
  
  
  • P45, P46 and PENNOT data relating to a date of starting or leaving after 5 April 2008 (Note: starter or leaver information relating to a period prior to April 2008 will have been repeated on the relevant end-of-year submission and does not need to be submitted now)
    
    
  • P35 or part Return P35 and/or P14 data relating to any year up to and including 2007/08
    
    
  • P11D, P9D and/or P11D(b) data relating to 2007/08.

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