Tax Update (April 2009)
Time to make those returns on-line
From 6 April 2009, you will have to send your starter and leaver
notifications online if you have 50 or more employees. This is in
addition to the ongoing requirement for you to submit your Employer
Annual Return (P35 and P14s) online. If you do not do so you may
face a penalty.
The starter and leaver forms that you must send online from 6
April 2009 are:
- P45 Part 1 – details of employee leaving
- P45 Part 3 – new employee details
- P46 – details of new employees starting work who do not have a
P45
- P46 (Pen) – new pension details
- P46 (Expat) – details of those seconded to work either wholly
or partly in the UK whilst remaining employed by an overseas
employer