HMRC Online Filing for VAT and PAYE
Online Filing
New online requirements for PAYE and VAT
Regulations to implement compulsory online filing of PAYE and VAT returns and payment of liabilities electronically have now come into force.
Who is affected?
With few exceptions, all continuing employers are required to register. Starting with the 2009-10 tax year, employers must file their Employer Annual Return (P35 and P14s) online. The 2009-10 return must be filed no later than 19 May 2010.
In addition to the Annual Returns, under government proposals, employers with fewer than 50 employees will also have to file in-year forms such as P45 and P46's online from 6 April 2011.
The VAT regulations affect VAT-registered businesses where turnover exceeds £100,000 and all new VAT-registered businesses.
Registration Process
In order to register you will need to log on to HMRC's website. (The 'Getting started' section under the blue Employers tab on the homepage will also provide useful information on obligations and how to register online) then click the top tab for 'online services' which takes you to a list of various services available. Choose either the PAYE for Employers or VAT section and this will take you to another screen giving an option at the right hand side to register.