A free online service allows employers to complete Pay As You Earn (PAYE) forms and returns and send them to the Inland Revenue via the internet. This should be helpful as the end of the tax year looms.
The service, run by the Inland Revenue, offers a simple online process for employers filling in PAYE forms and returns and also enables them to send and receive the relevant forms. This speeds up communication between the Inland Revenue and the employer, meaning that errors and queries can be dealt with more quickly online, as opposed to the slower process involved with paper forms.
To use the service, employers must first register with the Government Gateway, the centralised registration service for e-Government services in the UK, as an “organisation.” This enables you to sign up for any of the UK GovernmentÂ’s services that are available over the internet. To register you need to give your name, a contact e-mail address and a password for security. You will be sent a User ID within seven days, which will need to be activated within 28 days.
You can then enrol for the PAYE End-of-Year Returns for Employers service. This enables you to send the following forms to the Inland Revenue online:
P35 – Employer’s Annual Return for the latest closed tax year
P14 – End-of-Year Summary for the latest closed tax year
P38A – Employer’s Supplementary return for the latest closed tax year
P11D – Return of expenses payments and benefits for the latest closed tax year
P11D(b) – Return of Class 1A National Insurance Contributions due for the latest closed tax year
P46 – Employee starting work (with no P45)
P45(1) – Employee leaving work
P45(3) – Employee starting work
PENNOT – Pension Notification
WNU – Works Number Update
You can also receive the following forms:
P6 – Notice of an amended code
P6(B) – Notice of an amended code (Budget)
P9 – Notice of an amended code (New tax year)