The Inland Revenue last year launched an Internet service, which enables employers and their agents or payroll bureaux, to send PAYE end of year returns and a range of other PAYE forms over the Internet.
To use the Internet service for PAYE employers need to first register with the ‘Government Gateway’. The Government Gateway is the centralised registration service for e-government services in the UK and can be accessed via a link from the Inland Revenue Website.
Once registered, users will be able to send the following PAYE End-of-Year return forms over the Internet:
P35 Employer’s Annual Return
P14 End of Year Summary
P38A Employer’s Supplementary Return
P11D Return of expenses, payments and benefits
P11D (b) Return of Class 1A NICs due
The due date for these forms to reach the Inland Revenue is 19 May 2002, so anybody wishing to use this service should register as soon as possible so that they will have everything they need to meet this deadline.
Inland Revenue e-services Director, Barry Glassberg commenting on the Internet Service for PAYE, said: “One of its major values is the ease and speed at which customers can communicate with us (and us with them). For many employers, using the Internet Service will simply be a feature of the payroll or accounting software they already use. Or if they do not already use software, they can visit our Website to find out about the range of compatible software and online forms available for them to choose from.”
To access the Internet Service for PAYE through the Government Gateway, the user simply needs a web browser. There is no longer a need for the downloading and uploading of software files. In addition, all information entered through the service is stored on Inland Revenue’s databases, using the latest sophisticated Internet
security technologies available. During the completion of the forms, the browser-based service will automatically validate entries and calculate resulting tax requirements. As well as helping to reduce errors, the web-based forms will increase ease of use and expedite the filing process.
Employers need to register at the Government Gateway as an
“organisation” (as opposed to as an “individual” or “agent”). The term “organisation” was carefully chosen to cover businesses run by individuals, partnerships and companies, as well as non-commercial set-ups such as charities. In addition they need to give their employer reference and accounts office reference.
Agents and payroll bureaux need to obtain an Inland Revenue Agent Reference using the Inland Revenue’s online agent service before they can register at the Government Gateway as “agents” and enrol for the Internet service for PAYE.
Once registered, a User ID will be sent by post. This will normally arrive within 7 days of registering, and must be used within 28 days of the date on the letter to activate the service.
In addition to End of Year Returns the following forms can be sent or received over the Internet, using the Internet service for PAYE:
P46 Employee starting work (with no P45)
P45 (1) Employee leaving details
P45 (3) New employee starting details
PENNOT Pensions Notifications
WNU Work Number Update
P9 Annual Coding Notification
And from 6 April 2002
P6 Employer’s coding notification
P6 (P) Employer’s coding notification (electronic version of P6 (B)
P38 (S) Supplementary Return of student’s employed during
holidays
P9 (D) Request for particulars of expenses, payments
P12 Simplified Deduction Working Sheet for personal/domestic
employees
P37 End of Year Return for personal/domestic employees
SL1 Student Loan start notice
SL2 Student Loan stop notice
A range of software and online forms, which can be used to complete and send PAYE forms and returns to the Inland Revenue over the Internet, is available from Commercial Software Suppliers, and also from the Inland Revenue. Details of the range of software and online forms available are listed on the Inland Revenue Website. Some of these products and online forms are free, others you have to pay for.
The Inland Revenue provides a free PAYE Online service. This service provides online forms that enable employers to complete and send PAYE forms and returns online, over the Internet. The Inland Revenue has tested all the features of their PAYE Online service and will provide support for users of PAYE Online through their e-business helpdesk.
