UK Payroll Software and Print Management Software

Penalties for not sending forms P45 and P46 online

Please see below a communication regarding online filing of P45/P46 documents received recently from the HMRC.
With csmascent payroll release 3.2.5 (released 17 July 2009) it should no longer be necessary to  submit paper forms.  It is therefore most important that you implement this release ASAP.

"In December 2009 we will start issuing penalty warning letters to those employers with 50 or more employees who are still not filing their PAYE starter and leaver forms online.
When these letters are issued, they will refer to paper submissions that employers made in the second (6 July 2009 to 5 October 2009) and third (6 October 2009 to 5 January 2010) quarters of the 2009-10 tax year.
 
We will not issue more than one warning letter per quarter to each employer. The letter will only refer to one paper form that is received in that quarter when it should have been sent online. It will not refer to any other paper forms sent subsequently. The letter will confirm the type of form (P45, P46 or P46(Pen)) and give details of the employee by stating their name and National Insurance number (NINO) or, where this is not available, their date of birth and gender.
 
From the start of the fourth quarter (6 January 2010) we will begin charging penalties to employers with 50 or more employees who do not send us their starter and leaver notifications online. Penalties will range from £100 to a maximum of £3000 depending on the number of paper forms received in the quarter. The first penalty notices will be sent to employers in April 2010.
 
It is important that employers, and those acting on their behalf, take action now to make sure payroll processes are working properly and that PAYE forms are being sent online so that they can avoid these penalties."