All organisations must now file PAYE end of year return online.
Currently all employers with 50 or more employees are required to file the Employer Annual Return (P35 and P14s) online. From April 2010 employers with fewer than 50 employees must also file their Employer Annual Return online (the 2009 - 10 Return is due by 19 May 2010).
Registering for PAYE Online
In order to file your Employer Annual Return online you must first register as a user of the 'PAYE Online for employers' service (or 'enrol' if you're already using another online service).
Registering or enrolling for PAYE Online only takes a matter of minutes, but you'll need to wait to receive an Activation PIN in the post before you can start to file online. This will take up to a week to arrive. The deadline for filing your Employer Annual Return is 19 May, so register well in advance.
There's a range of online filing methods you can use to send your Employer Annual Return (P35 and P14s) to HM Revenue & Customs (HMRC).
Commercial payroll software
If you use a software package for your day-to-day payroll during the year and it meets the HMRC Payroll Standard, you can complete and file your return online at the end of the tax year.
HMRC's Employer CD-ROM
You can use the P11 Calculator on the Employer CD-ROM to file your return if you have nine or fewer employees at the end of the tax year. Please note that the P11 Calculator is year-specific, so you can only file your 2009-10 return using the version that's on the 2010 CD-ROM.
HMRC's free 'Online Return and Forms - PAYE' service
This service is available on the HMRC website, and can be used to file returns containing up to 50 P14s. There are four steps to filing your return online using this service:
you enter your employees' details
you complete an online form P14 for each employee
your P14 information is used to automatically generate an online form P35 for you
you submit the completed forms to HMRC
An agent or payroll bureau/service
If you use an agent or bureau to process your payroll they can file online on your behalf, using the figures and records you provide to them. For information of VAS's Payroll Service contact Alison McCrave. 0114 2536621 a.mccrave@vas.org.uk
PAYE Online