50-Plus employees?

HM Revenue & Customs has issued a reminder to employers with 50 or more names on the payroll at the relevant reference date (they should know who they are) that they will be required to file in-year forms P45s, P46s and P46(Pen) online from 6 April 2009. There are penalties for filing on paper, although it remains to be seen how harshly the penalty regime will be applied until the new rules have had the time to bed in. Online filing requires pre-registration with HMRC’s PAYE Online for Employers service.