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Employer deadlines for filing PAYE online

Filing online is a simple, efficient and reliable way of sending your PAYE forms to us. Almost all employers are required to file their Employer Annual Return (P35 and P14s) online. Employers with 50 or more employees must also file forms P45 and P46 online, and this requirement will be extended to employers of all sizes from 6 April 2011.

On this page:

Your Employer Annual Return

Almost all employers are required to file their Employer Annual Return (P35 and P14s) online. The 2009-10 return must be filed by 19 May 2010.

Only a small number of employers are exempt from online filing. To check if you're exempt, follow the 'Guidance for exempt employers' link at the end of this section.

Remember, if you file your return on paper when required to file online or if you file it after the 19 May deadline, HMRC may charge you a penalty.

How to file your Employer Annual Return online

Guidance for exempt employers - filing your return on paper

Penalties for failing to file PAYE online

Penalties if your file your PAYE returns late

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In-year forms including P45 and P46

It is becoming compulsory for employers to file in-year forms online, as shown in the table below. The deadline for filing online differs depending on the number of employees you have.

If you have 50 or more employees

You should already be filing your in-year forms online. If you file any of these forms on paper instead of online, you may have to pay a penalty.

If you have fewer than 50 employees

If you have fewer than 50 employees, you will have to file these in-year forms online from 6 April 2011. But you can start filing them online now - it's quick and easy and reduces errors. Follow the link at the end of this section to find out more.

Form When to use
P45 Part 1 When an employee leaves your employment
P45 Part 3 When a new employee starts
P46 When a new employee starts but it's either their first job or they don't have a P45 from their previous employer
P46 (Pen) For sending details of a new pension or annuity that you start to pay.
P46 (Expat) For certain employees seconded to work in the UK.

How HMRC determines how many employees you have

HMRC counts all those employees, including directors, for whom it:

  • has received notification from you that they have started employment with you - for example a form P45 Part 3 or form P46
  • hasn't received notification from you that they've left your employment

HMRC writes to employers by 30 December each year to advise what size it thinks their business is and to remind them which forms they must file online. You can appeal in writing if you believe the number of employees in your business has been miscounted.

Filing your PAYE in-year forms online: P45, P46, etc

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More useful links

Understanding and using PAYE Online for employers

Take me straight to the PAYE online service

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