PAYE Procedures – Old-style P45s issued during 2008/09Monday, April 20th, 2009
The November 2007 issue of Notes for Payroll Software Developers stated that, when the new-style P45s come into use, any old-style P45s issued to leavers prior to 6 April 2009 and given to a new employer after that date will only be accepted by HMRC if the starting date is on or before 18 May 2009.
As HMRC had problems introducing the new forms from October 2008 and was encouraging employers to use up stocks of the old form before ordering the new form, it is likely that many new starters will be handing old forms to their new employer well after 18 May 2009. The November 2007 guidance implied that employers not required to file online would need to transcribe details from Part 3 of an old P45 to Part 3 of a new P45 before submitting. We asked HMRC if the May 2009 deadline was to be enforced.
HMRC sent us the following statement on 8 April:
“An employer, who is not required to send the information online, can send HMRC an old style form P45 Part 3 if it has a date of leaving that is before 6 April 2009. Any old style versions of the form sent to us that have a date of leaving from 6 April 2009 onwards will be sent back to the employer.
We will accept A5 versions of form P45 Part 3 from employers who are not required to send the information online for an employee whose date of leaving their previous employment is before 6 April 2009. There is not a time limit on this.
In theory employers could receive A5 versions of the P45 Part 3 for up to 6 years. But under current Government proposals, employers with fewer than 50 employees will have to send the forms online from 6 April 2011. This will limit the number of A5 versions of the form that we expect to receive.
HMRC does not expect employers who send paper forms to transcribe details from an A5 version of the P45 to an A4 version of the form.”
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