Online Filing of In-Year PAYE Returns – Guidance on completing the second line of address
Monday, October 6th, 2008
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Regulations 42 and 46 of the Income Tax (Pay As You Earn) Regulations 2003 require employers to provide, among other information, an employee’s address when completing forms P45 and P46. The online versions of these forms require both the first and second lines of address to be completed, in addition to the postcode.
In situations where employers do not hold a second line of address, the information submitted on forms P45 and P46 are likely to be incomplete. For example, the street address is recorded but not the town or city name. HMRC expects employers to obtain any missing information but, if it is not available when forms are submitted the first address line and postcode should be provided in every case and a full stop should be entered in the second address line. Text such as “not known” or the postcode should not be entered. A full stop will pass the validation tests.
Further information:
Notes for Payroll Software Developers
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