July 2007

PAYE Online

HMRC have issued a reminder to employers concerning their PAYE online service. The online service, which is used by many employers to submit the employer annual returns P35 and P14, is also used by HMRC to issue PAYE notices and reminders back to the employer.

Employers can opt out of online notification and we have included a link at the bottom of this article to enable you to do this if appropriate.

HMRC have also reminded employers that they must access and action the online notices regularly. If not, there is a risk that employers may make incorrect deductions from their employees by using out of date tax codes.

The online system is also used to advise smaller employers, those with less than 50 employees, that HMRC have awarded them the tax-free payment for filing end of year returns.

Internet links:

HMRC article and How to opt out of online notification