| HMRC are reminding
employers with 50 or more employees that
they should now be filing online their
starter and leaver information online. The
forms which need to be filed
electronically, and should have been
online since 6 April 2009, include:P45
(Part 1) - details of employee leaving
P45 (Part 3) - new employee details
P46 - details of employees starting
work who do not have a P45
P46 (Pen) - new pension details
P46 (Expat) - details of those
seconded to work either wholly or partly
in the UK whilst remaining employed by an
overseas employer
Penalties
HMRC advise that they will shortly
begin issuing warning letters to those
employers with 50 or more employees who
are still not filing their starter and
leaver forms online. These warning letters
will refer to paper submissions made up
until 5 January 2010 and will only refer
to one paper submission.
From the start of the fourth quarter of
2009/10 (6 January 2010) HMRC will begin
charging penalties to those employers with
50 or more employees who send HMRC starter
and leaver notifications on paper.
Penalties will range from £100 to a
maximum of £3,000 depending on the number
of paper forms sent in paper format.
The first penalty notices will be sent
in April 2010. Although this is some time
away it is important to check that
employers are sending starter and leaver
notifications online.
Internet link:
Employer Bulletin
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