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Online payroll starter and leaver forms

HMRC are reminding employers with 50 or more employees that they should now be filing online their starter and leaver information online. The forms which need to be filed electronically, and should have been online since 6 April 2009, include:

  • P45 (Part 1) – details of employee leaving
  • P45 (Part 3) – new employee details
  • P46 – details of employees starting work who do not have a P45
  • P46 (Pen) – new pension details
  • P46 (Expat) – details of those seconded to work either wholly or partly in the UK whilst remaining employed by an overseas employer


HMRC advise that they will shortly begin issuing warning letters to those employers with 50 or more employees who are still not filing their starter and leaver forms online. These warning letters will refer to paper submissions made up until 5 January 2010 and will only refer to one paper submission.

From the start of the fourth quarter of 2009/10 (6 January 2010) HMRC will begin charging penalties to those employers with 50 or more employees who send HMRC starter and leaver notifications on paper. Penalties will range from £100 to a maximum of £3,000 depending on the number of paper forms sent in paper format.

The first penalty notices will be sent in April 2010. Although this is some time away it is important to check that employers are sending starter and leaver notifications online.

Internet link: Employer Bulletin

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