HMRC issues warning of PAYE penalties - potential problem for large employers
With effect from 6 April 2009 employers with 50 or more employees must send their employee starter and leaver information – P45s, P46s and P46(Pen) for pensions – online. Failure to do so could result in a penalty. Forms are filed online using HMRC’s PAYE Online for Employers service, with which employers must first register at www.hmrc.gov.uk.
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Cathy Corns is a Corporate Tax partner at Mercer & Hole.
