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PAYE Online Services – Penalties for not filing in-year forms online
Wednesday, July 15th, 2009
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All employers (i.e. PAYE schemes) with 50 or more employees are required to file their P45 and P46 forms online. In December 2009, HMRC will begin to issue penalty warning letters to those who are not doing so.
These warning letters will relate to paper submissions that the employers made in the second and third quarters of the current tax year, i.e. between 6 July 2009 and 5 January 2010. Only one warning letter will be issued in respect of each quarter, even if more than one paper form was submitted. The letter will indicate the type of form and the name of the employee involved. No actual penalties will be imposed for those two quarters.
From the start of the final quarter of 2009/10, i.e. 6 January 2010, HMRC will begin charging penalties to those employers required to file online who submit any paper forms. The penalties will range from £100 to £3000, depending on the number of paper forms submitted. The first penalty notices will be sent to employers in April 2010.
Further information:
Notes for Payroll Software Developers (July 2009)
The UK Payroll News is sponsored by HRD & Payroll Solutions
Elizabeth Savage says:
April 15th, 2011
23:41
I am a very small company with I employee,I have been told that I have to submit my end of year paye P11,P14 and P35 on line and when I said I couldn’t do this because I wasn’t computer friendly and didn’t even own one and couldn’t afford to buy, I was told that the only exemption was on religious grounds and that not having a computer or being able to use it was not grounds for an exemption…………
Could you please help me as to what I can do as this is causing untold stress.
Ian Congreave says:
May 5th, 2011
20:40
Elizabeth: I am sorry that your comment has not be responded to earlier. I immediately wrote to my contact at HMRC to obtain a formal statement on the situation you described and it has taken until now to obtain one – but I am afraid it is not at all helpful. Here is what HMRC has stated:
“Virtually all employers are required to file their Employer Annual Return (forms P35 and P14s) online and nearly all do so. A very small number of employers aren’t covered by this requirement (specifically those who operate a simplified deduction scheme for personal employees or are care and support employers or individuals who are a practicing member of a religious society or order whose beliefs are incompatible with electronic communications). These employers may file this information using paper forms if they choose to do so. However, many of these exempt employers still choose to file online because of the greater speed and convenience it offers and because it helps to reduce errors that can arise when completing paper forms. There are no exemptions or exclusions for those customers who do not have or use, a computer or the Internet, as HMRC offers a variety of on line filing methods to choose from.
HMRC also offers specialist services and facilities for customers with disabilities or particular needs. Please see link below:-
http://www.hmrc.gov.uk/contactus/particular-needs.htm”
This is certainly the legal position and it does not offer any help in your situation, other than to tell you to find some way of complying. I will be reproducing the reply in my next newsletter – it will be interesting to see what comments are forthcoming.