Tax Update (November 2008)
Get online with your filing!
6th April 2009 marks the point at which employers
with 50 or more employees or pensioners under their PAYE reference
number must file certain forms online by law. This can be done via
the internet or using Electronic Data Interchange (EDI) but cannot
be done using e-mail.
All starter and leaver information must be provided in this way
including P45 part 3 for new starts, P45 part 1 for leavers and P46
for new starts who do not provide a P45 and work for more than 1
week.
Along with this comes a relaxation on P46 submission. It used to
be a requirement for a new start without a P45 to complete a P46.
This is no longer the case. The employer is required to submit the
form electronically based on the information the new employee
provides. It is suggested that this information is included as a
question set either in the job offer letter or as part of their
first day induction.
You should also review any local agreements you may have with HM
Revenue & Customs in relation to these forms as the requirement
to submit electronically will supersede these agreements.