PAYE Online Services - Penalties for not filing in-year forms online

Written by Ian Congreave - Filed under: Online Filing on July 15th, 2009

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All employers (i.e. PAYE schemes) with 50 or more employees are required to file their P45 and P46 forms online. In December 2009, HMRC will begin to issue penalty warning letters to those who are not doing so.

These warning letters will relate to paper submissions that the employers made in the second and third quarters of the current tax year, i.e. between 6 July 2009 and 5 January 2010. Only one warning letter will be issued in respect of each quarter, even if more than one paper form was submitted. The letter will indicate the type of form and the name of the employee involved. No actual penalties will be imposed for those two quarters.

From the start of the final quarter of 2009/10, i.e. 6 January 2010, HMRC will begin charging penalties to those employers required to file online who submit any paper forms. The penalties will range from £100 to £3000, depending on the number of paper forms submitted. The first penalty notices will be sent to employers in April 2010.

Further information:
Notes for Payroll Software Developers (July 2009)

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Written by Ian Congreave -

Filed under: Online Filing on July 15th, 2009