A reminder from HMRC about filing these forms online
HMRC has given us a message to pass on to employers and agents about filing forms P45 and P46. These are the forms which must be sent to HMRC when an employee joins or leaves.
HMRC reminds employers who are required to file P45s and P46s online that if they do not do so, they could now be charged a penalty.
The full text of HMRC’s message is as follows:
“Employers with 50 or more employees have been required to submit these forms online since 6 April 2009. If they have not been doing so, then, from April this year they may face penalties. Depending on the number of forms which an employer has failed to send online, the penalty could rise to a maximum of £3,000.
“Additionally, the legislation is now in place requiring those employers with fewer than 50 employees to file P45s and P46s online from 6 April 2011. We are advising such employers that as they are already using the online service to file End of Year Returns, it makes sense to get ahead of the game and file starter and leaver forms before the statutory requirement. It is likely that some employers and payroll managers will need to examine their payroll practices and systems to prepare in advance for these changes.
“To avoid penalties please do not send us forms on paper when they should be filed online, or send two versions of the same form. Our offices tell us some employers are sending both paper and online versions of the same starter or leaver form. We remind employers to send us only one form, and if you have 50 or more employees it must be sent online.”