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Employers: PAYE alert

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Changes affecting employer annual returns and PAYE starter and leaver forms have been highlighted in an HMRC ‘alert’ for employers. Guidance is set out at

  • From April, employers with fewer than 50 employees must now send starter and leaver forms – P45s, P46s and similar pension information – online to HMRC.
  • All employers who send their employer annual return to HMRC after the 19 May filing deadline will now receive a late-filing penalty. A concession which gave employers extra time has been withdrawn.
  • Employers will be liable to a penalty if they file their annual return on paper. ‘Last year, no penalty was charged for employers with five or fewer employees. But these transitional arrangements have now ended,’ HMRC said.

PAYE penalties will be issued, for the first time:

  • in April, to employers with 50 or more employees who have not filed starter and leaver forms online to HMRC;
  • from May, for late payment of PAYE.

HMRC have also published new guidance on employer supported childcare, specifically for the period 6 April 2011 to the date of Royal Assent for FA 2011.