HMRC Weekly Update No 18

Employers with 50 or more employees have been required to submit these forms online since 6 April 2009. If they have not been doing so, then, from April this year they may face penalties. Depending on the number of forms which an employer has failed to send online, the penalty could rise to a maximum of £3,000.

Additionally, the legislation is now in place requiring those employers with fewer than 50 employees to file P45s and P46s online from 6th April 2011. We are advising such employers that as they are already using online to file End of Year Returns – it makes sense to get ahead of the game and file starter and leave forms before the statutory requirement. It is likely that some employers and payroll managers will need to examine their payroll practices and systems to prepare in advance for these changes. To avoid penalties please do not send us forms on paper when they should be filed online, or send two versions of the same form. Our offices tell us some employers are sending both paper and online versions of the same starter or leaver form. We remind employers to send us only one form, and if you have 50 or more employees it must be sent online.

Online Security

As you’d expect, HMRC takes online security very seriously. We have published useful information on our website and that can be accessed by clicking on the link below. If you ever receive an email purporting to be from HMRC but are unsure of its authenticity, you can consult the examples of scam emails published on our website, or forward to our security team at phishing@hmrc.gsi.gov.uk. Phishing emails will usually say that you are due a refund of tax and, if you’d just provide certain information, we will arrange for payment to be made. HMRC would never contact you in this way and you should never disclose any personal/payment information to any un-trusted sources.

Kind regards,

David

David Ellis
Business Customer Unit - Business Engagement Team
HM Revenue & Customs