On-line PAYE service for employers - how to use it

According to the Inland Revenue, to use the internet service for PAYE, employers need to first register with the “Government Gateway,” the centralised registration service for e-government services in the UK, available at gateway.gov.uk.

Once registered, users will be able to send the following PAYE End-of-Year return forms on-line:

• P35 Employer's Annual Return
• P14 End of Year Summary
• P38A Employer's Supplementary Return
• P11D Return of expenses, payments and benefits
• P11D(b) Return of Class 1A NICs due

The due date for these forms to reach the Inland Revenue is 19th May 2002, so any employer wishing to use this service should register as soon as possible so that they will have everything they need to meet this deadline.

Inland Revenue e-services Director, Barry Glassberg commenting on the Internet Service for PAYE, said:

"One of its major values is the ease and speed at which customers can communicate with us (and us with them). For many employers, using the Internet Service will simply be a feature of the payroll or accounting software they already use. Or if they do not already use software, they can visit our web site to find out about the range of compatible software and online forms available for them to choose from."

As well as helping to reduce errors, the web-based forms aim to increase ease of use and expedite the filing process.