In this section:
- Understanding and using PAYE Online for employers
- Employer deadlines for filing PAYE online
- PAYE forms you can send or receive online
- How to register for PAYE Online
- PAYE Online login page
- EDI filing for large employers
PAYE forms you can send or receive online
This guide lists the PAYE forms that you can send and receive online. It also highlights which forms you are required to send to us in this way.
On this page:
- PAYE forms you must send to us online
- PAYE forms you can send and receive online
- PAYE forms you can send and receive using EDI
PAYE forms you must send to us online
The sections below list the significant number of forms that our systems allow you to send and receive online. But for some employers online filing of certain forms is a requirement.
If you have 50 or more employees you must file your Employer Annual Return (form P35 and form P14s) online now. If you have fewer than 50 employees you do not have to file these online until at least 2010, but we will provide tax-free payments if you do so before then.
There are also deadlines for sending the following forms online:
- Form P45 Part 1 - when an employee leaves your business
- Form P45 Part 3 - when a new employee starts
- Form P46 - when an employee starts but has no P45 from previous employment
- Form P46 (Pen) - to be introduced in April 2009, this replaces forms P160 and PENNOT for sending us details of a new pension or annuity that you're starting to pay
Employers with 50 or more employees must start filing these forms online from 6 April 2009, and we expect employers with fewer than 50 employees to have to file them online from 6 April 2011.
More about online filing deadlines and tax-free payments
PAYE forms you can send and receive online
The following forms can be sent and received over the Internet. Note that a slightly different range of forms can be handled by Electronic Data Interchange (EDI) - a way of transferring data electronically that's used mainly by very large employers. The forms EDI can handle are listed in the next section.
Forms you can send online
| Form | Details |
|---|---|
| P9D | annual return for expenses payments and income from which tax cannot be deducted |
| P11D | annual return for expenses payments and benefits |
| P11D(b) | annual return showing Class 1A National Insurance contributions for the year |
| P12 | annual deduction card for the simplified PAYE scheme for domestic employees |
| P14 | end of year PAYE summary for each of your employees |
| P35 | employer annual return |
| P37 | employer annual return for the simplified PAYE scheme for domestic employees |
| P38A | employer supplementary return |
| P38S | used when you take on a student employees |
| P45 Part 1 | completed when an employee leaves your business |
| P45 Part 3 | details of a new employee's previous employment |
| P46 | for new employee without a P45 from previous job |
| P46 (Car) | when a car is provided for private use to an employee |
| PENNOT | to notify us when you start paying a pension |
| P46 (Pen) | a replacement for PENNOT, to be introduced in 2009 |
| WNU | works number update |
| CIS300 | a verification request for the Construction Industry scheme |
Forms you can receive online
| Form name | Details |
|---|---|
| P6 | notice of the tax code to use for an employee |
| P9 | periodic notice of the tax code to use for an employee |
| P35N | PAYE reminder at the end of the tax year |
| SL1 | notice that you should start making student loan deductions |
SL2 |
notice that you should stop making student loan deductions |
How to file your PAYE forms online
Take me straight to the PAYE Online service
Forms you can send and receive using EDI
EDI allows the direct transfer of data on a dedicated connection or secure network between two organisations. It can be used to transfer forms to and from HMRC, although this facility is likely to be of benefit mainly to the largest of employers with staff numbers in the thousands.
Forms you can send using EDI
| Form name | Details |
|---|---|
| P11D | annual return for expenses payments and benefits |
| P11D(b) | annual return showing Class 1A National Insurance contributions for the year |
| P14 | end of year PAYE summary for each of your employees |
| P35 | employer annual return |
| P38A |
employer supplementary return |
| P45 Part 1 | completed when an employee leaves your business |
| P45 Part 3 | details of a new employee's previous employment |
| P46 | for new employee without a P45 from previous job |
| P46 (Car) | when a car is provided for private use to an employee |
| WNU | works number update |
| CIS300 | a verification request for the Construction Industry scheme |
Forms you can receive using EDI
| Form name | Details |
|---|---|
| P6 | notice of the tax code to use for an employee |
| P9 | notice of the tax code to use for an employee |
| SL1 | notice that you should start making student loan deductions |
| SL2 | notice that you should stop making student loan deductions |
