PAYE electronic communications
HMRC have specified the standards of accuracy and completeness to be satisfied in respect of electronic versions of:
- Forms P35 and P14 for the 2011-12 tax year.
- Parts 1 and 3 of Form P45, Form P46 and Form P46(Pen) for the 2011-12 tax year.
Electronic returns that do not meet the quality standard and business validation specification outlined on HMRC’s website will be rejected and treated as not having been made.
There are penalties for an employer who does not file their annual return online when required. This penalty is in addition to the existing late filing penalty.