Mandatory Online Filing – Determining Employer Size for 2009/10

The decision on whether a PAYE scheme is to be treated as a small, medium-sized or large employer for:

• electronic payments from April 2009,
• filing in-year forms online from April 2009, and
• submitting P35 and P14s for tax year 2009/10 online from April 2010

Will be made on 19 October 2008, according the number of employee records for the PAYE scheme at that date. Employers will be notified of their appropriate obligations in November 2008.

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