Bentleys Chartered Accountants are informing employers of changes to the way employee details should be filed to HMRC. 

From 6th April 2009, those employers with more than 50 employees must file certain employee information online.  Those employers with less than 50 employees have a little longer – until April 2011, by which time they too should be filing online.

The forms to be filed are those relating to starter, leaver and pension information.  They are:

Form P45 (part 1) – employee leaving
Form P45 (part 3) – new employee details
Form P46 – employee without a P45

In addition the following new forms will be introduced and must also be filed online:

Form P46 (Pen) – introduced in April 09 to replace the P160 and PENNOT forms
Form P46 (Expat) – introduced in April 09 to be used where an employee has been seconded to work in the UK.

For more information contact Mike Turner on 01204 388675.
-ends-