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Electronic P60s

by Tax Faculty Team on 21.02.2011 12:41

Employers can now provide electronic P60 information to employees

 

From 2010/11 onwards, employers will be allowed to provide P60 information to their employees electronically. The deadline for providing the P60 information remains 31 May following the end of the tax year.

 

HMRC has published a list of matters for employers to consider when deciding whether to provide forms P60 electronically, such as agreeing with the employee that they want to receive their P60 electronically.

 

You will need to:

  • take into account the employees ability to easily access that information
  • provide secure facilities to view and print their P60. If this is not possible the P60 can be issued to an email address that has been agreed with the employee

 

When considering these points you must remember that as an employer, you have obligations under data security and the Disability Discrimination ACT (DDA) legislation which have been designed to protect your employees.

 

HMRC will continue to provide the P60(Continuous) and P60(SingleSheet) forms on paper and you can scan these forms and overlay them with the employees details.

 

The electronic means by which the P60 information is delivered will not require approval from HMRC, however, because the paper output from that electronic information will be a substitute form P60, that will need approval. Software developers and employers should send a draft or proof of the proposed form to:

 

HM Revenue & Customs

Customer Information Team

Room 54, 1st Floor New Wing

Somerset House

Strand

London WC2R 1LB

 

A few further dos and don’ts:

  • Substitute P60s which you create (eg print out) from an electronic P60 must carry the text 'this is a printed copy of an eP60' at the top of the form next to the form title - P60 End of Year Certificate, in an acceptable font size, no smaller than point 10.
  • Duplicate P60s for the tax year 2010/11 onwards, irrespective of whether they are provided on paper or electronically, will no longer need to carry a 'duplicate' annotation.
  • Amending P60 details If you need to make an amendment to the details shown on an original P60, you must give your employee details of the amendment as either a letter showing the amendment or a new P60 marked 'REPLACEMENT', in paper or electronic form.
  • Repayment claims HMRC will not be providing a facility for electronic P60 information to be e-mailed to it, but when processing repayments will still require any claim to be supported by a paper P60 or the printed output of an electronic P60.