PAYExcel

PAYE Online Filing

Apart from very limited exceptions, all employers are now required by law to submit their PAYE end of year returns (forms P35 and P14) online.  The online filing requirement does not apply to the Employers Supplementary Return P38A or to the returns of expenses and benefits forms P9D and P11D, although these may be submitted online if desired.

Online Filing and PAYExcel Payroll

Employers may wish to file their P35 and P14s online with the PAYExcel Online Filing Workbook.  This HMRC recognised workbook can be used independently of PAYExcel Payroll but the full benefit is gained by PAYExcel Payroll customers, since it also has the capability to import data from an existing PAYExcel Payroll file.  The Online Filing Workbook for 2009-10 will be supplied free of charge to PAYExcel Payroll customers in February/March 2010.  Alternatively, users may wish to use HMRC's own free 'Online Return & Forms – PAYE' service.  This uses web based forms P35 and P14 onto which the end of year data can be manually entered from information contained in the PAYExcel Payroll file. (Paper P60s continue to be required to be given to employees.)

What's involved?

To make use of any online government service in the UK, a business must first register for dealing with government departments (e.g. HM Revenue & Customs) and then enrol for the services they require (e.g. PAYE online filing).  Registration and enrolment can be carried out at the 'Government Gateway' -  a central registration site for all online government services.  However, if PAYE online filing is the only service presently required, it is easier to register as an organisation via the 'New User' section of the HMRC online service website at https://online.hmrc.gov.uk/paye/.

For security purposes, an 'Activation PIN' is then sent by mail to the business address.  On receipt of the 'Activation PIN' it is necessary to return to the website to activate the service, following which PAYE online filing is available.

Further guidance on registration, enrolment and activation of the PAYE online filing service is available on the HMRC website at http://www.hmrc.gov.uk/paye/file-or-pay/fileonline/register.htm.