Important PAYE changes for large employers

Published: Thursday 26 March 2009

From April 2009 HM Revenue & Customs (HMRC) are introducing certain PAYE changes for employers with 50 or more employees (large employers). Action needs to be taken now by relevant employers to ensure they do not incur a penalty.  

What are the changes?

Large employers must file their employee starter and leaver information to HMRC online. That is:

  • Form P45 Part 1 - details of employee leaving; 
  • Form P45 Part 3 - new employee details; 
  • Form P46 - employee without a form P45; and
  • P46 (Pen) - new pension details.

When do the changes apply?


Forms must be sent online from 6 April 2009.

How do I file forms online?

To file forms online employers must register with HMRC's PAYE Online for Employers service at Once registered, there are several ways to file: HMRC's free 'Online Returns and Forms - PAYE' service; commercial payroll software; or by Electronic Data Interchange (EDI). Or of course if all this bureaucracy is becoming a burden, our outsourcing team can process your payroll and do all this for you.

What happens if I do not file the forms online?

Initially you will be reminded that you should have filed online, but if you send any paper forms from January 2010 you are likely to be charged a penalty.

If you would like help with your payroll please contact you usual Hazlewoods contact or Deborah Frost on 01452 634800 or