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HMRC issues warning of PAYE penalties - potential problem for large employers

With effect from 6 April 2009 employers with 50 or more employees must send their employee starter and leaver information – P45s, P46s and P46(Pen) for pensions – online. Failure to do so could result in a penalty. Forms are filed online using HMRC’s PAYE Online for Employers service, with which employers must first register at

Comment on PAYE penalties in the space provided below, or visit my profile for details of how to contact me.

Cathy Corns is a Corporate Tax partner at Mercer & Hole. 



Date: 28th April, 2009
Author: Cathy Corns


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