Online filing for agents Debbie Satchell & David Wood IR Business Support Team

Online Services for Agents PAYE Online for Agents Internet or Electronic Data Interchange (EDI) Self Assessment Online for Agents Internet or Electronic Lodgement Service (ELS) Corporation Tax Online for Agents Internet Payments - BACS, CHAPS, Debit Card

Agent registrations - Internet

 Bank or Building Society Internet service  Payment by Debit Card over the Internet  Telephone Banking  BACS Direct credit  CHAPS  Paymaster Electronic payments must be cleared by 22nd of every month Electronic payment - PAYE

Getting help with electronic payment Inland Revenue website - Electronic payment information Helplines - Cumbernauld Shipley

PAYE Online for Employers

Online filing Online filing means sending your Employer’s Annual Return by The Internet Electronic Data Interchange (EDI) ‘Online’ does not include magnetic media (Magnetic tape, open reel tape, CD-ROMs and cartridges)

When employers must start filing online APPLIES TO EACH EMPLOYER RECORD Return forEmployers with or more employees (large) Between 50 & 249 employees (medium) Fewer than 50 employees (small)

Employer’s Annual Returns What is included –P14 & P35 Does not include –P38A –P11D & P11D(b) –P38S –CIS 36

Tax-free payments for small employers (19 May 2006) Return Due By Amount (19 May 2005) (19 May 2007) (19 May 2008) (19 May 2009) £250 £150 £100 £ 75 TOTAL £ 825

Letters to employers Letters are sent to every PAYE reference 250 or more employees - must file online and make electronic payment from employees - must file online from Fewer than 50 employees - will get a tax-free payment for filing online Remember to check if your client has got theirs

Amendments & Cessations Cessation returns must be filed online - facility available from April 2005 Amended P14 details required - facility available online from April 2005

Nil returns Tax-free payment not dependent on tax or National Insurance being due P35 must be accompanied by at least one valid P14 No return is required if nothing to report No tax-free payments for incorrect nil or blank returns

The Inland Revenue Quality Standard From all returns must meet the Inland Revenue Quality Standard or be rejected Returns checked for correct format and some calculations Check with your software product or provider Remember : you must correct any errors and resubmit by 19 May

National Insurance numbers on Employers Annual Returns ‘ Temporary Numbers’ will not be accepted National Insurance number not known at year end: leave the box blank complete date of birth & gender boxes date of birth not known - use default of 01/01/1901

InternetEDI Online Service options

Electronic Data Interchange (EDI) Large employers, payroll bureaux or agents can send and receive PAYE information using EDI EDI sends data direct Provides a flexible service where employers can choose which forms to send and receive Contact the IR Online Services Helpdesk on

Using the Internet Any PAYE employer Agent Payroll bureau You can use - An Internet Service Provider (ISP) of your choice Commercial payroll software Inland Revenue’s free Online Returns & Forms - PAYE Can be used by -

PAYE forms over the Internet Can send : P14 & P35, P38A, P9D,P11D & P11D(b) P12 & P37 P45(1) & P45(3), P46 P46(Car), PENNOT, WNU Can receive : P6 & P6(B), P9 SL1 & SL2 TC 700 series

What we are currently working on Improving registration process – Large user interface – Simplify setting up of assistants Extend scope of filing capabilities – Returns accepted – Attachments Develop new data services – SA payments & liabilities – Integrated client lists across Tax types – Taxpayer details online

2005 Developments Compression Multi - part submission Multi - channel submission Multi - year submission Amendments Cessations

How to register as an agent for PAYE Online

The Online Service welcome page has a login section for users already registered. New users would select the ‘New User’ link to register

Six steps of registration 1. Obtain Agent Reference number 2. Create Password 3. Obtain User ID number 4. Receive Gateway Agent Identifier 5. Receive final Activation code 6. Activate account

Client authorisation and approval FBI 2 required for – submission of return over Internet – access to client’s data and outgoing forms over Internet Client authorisation online

PAYE Online for Employers client list

Changes can be made online

Change options Use this screen if you want to continue to receive information on paper or by EDI or magnetic media

Day to day business Receiving tax code notices Receiving TC/SL notices Sending P45/P46

Inland Revenue Payroll Standard From April 2004, the Payroll Standard accreditation scheme will include tests for those payroll functions that are also part of the Quality Standard A list of accredited software on the Internet at

Each message shows the relevant PAYE reference

36 CREATING A P46 ONLINE

37 To add details of a new employee click on ‘Add Employee’

38 Enter the employee details and choose whether this is an existing or new employee

39 Choose a statement where the employee gives you a P46

40 Confirmation of code to operate, based on P46 statement

Getting help with filing online Business Support Team General help available from the Employers Helpline IR website Online filing & electronic payment handbook Employers CD-ROM

Online Services Helpdesk     Weekdays 8.00am pm Weekends 10.00am pm