Employee Database Records – Service restrictions during October 2008Monday, July 7th, 2008
During 2008, HMRC is merging all employee records onto a single database. This will provide HMRC staff with easier access to all employees’ pay, tax, NICs and pension information in one place. HMRC describes this as “the biggest change to PAYE for over 20 years”.
There will be a preparatory period from 6 to 12 October. The transfer of PAYE data will take place during the period 13 to 26 October, and processing services will be restored progressively from 27 October onwards. Employers will be sent full details of the impact of these changes in July and will be asked to send forms and other information as early as possible before 6 October.
The following services will be restricted at times during this migration and transition period:
- for a period of a week (dates to be confirmed), the PAYE Online Returns and Forms service will not be available, although data will be able to be submitted using facilities provided within payroll software and via EDI.
- it will not be possible to make PAYE repayments, although advances can be claimed from the Accounts Offices.
When the PAYE Online Returns and Forms service is restored, it will not longer be possible to
- file P35 and P14s for the 2004/05 tax year, and
- file P9D and P11D Returns for 2007/08.
However, in-year forms P45, P46 and their variations can still be sent online (except for the one week that the PAYE Online Returns and Forms service is not available) or on paper. The details will be stored and processed as soon as possible after 26 October.
When the transfer of the PAYE records is complete, it will not longer be possible for HMRC to issue P9 and P6 coding notices on a paper list. Similarly, the issuing of coding notices by magnetic media is also to be stopped following the issuing of P9 notices in February 2009. No P6 notices will be issued using magnetic media after that, starting with the P6 notices in April/May 2009 onwards. Employers currently using these facilities are encouraged to consider the online options instead.
Notes for Payroll Software Developers – June 2008
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