Tax Feature: Preparing for PAYE online filing 2006. By Rebecca Benneyworth | AccountingWEB

<b>Tax Feature:</b> Preparing for PAYE online filing 2006. By Rebecca Benneyworth

We are now less than two months away from the end of the PAYE year, and employers' thoughts should be turning to online filing, and preparations necessary for this year's filing process.

More employers are required to file online this year. The rules now include employers with more than 49 employees as at the count date last autumn. There is no necessity for employers to count the number of employees that they have ' this was done in late October by HMRC, and notices requiring employers to make a return online were sent out during November 2005.


» Register now

The full article is available to registered AccountingWEB members only. To read the rest of this article you’ll need to login or register.

Registration is FREE and allows you to view all content, ask questions, comment and much more.


How do I do the "simplified" filing for agents?

mail.taxperfect... | | Permalink


You say "Agents will be glad to know that it is not necessary to have a client authorised using form FBI2 if you are only going to file his return online. However, this would not give you access to any other PAYE data in respect of that client. If you wish to go for full authorisation then the online process works in the same way as that for Self Assessment.

Following your application online, a code is sent to the employer, who must forward it to the agent. Once this code in input, the authorisation is complete. Agents might usefully check their clients lists now, so that any problems can be rectified in good time."

I have looked on the HMRC website but cannot find any reference to this "simplifed" procedure so can you please direct me to the correct place?

Also, how do I get hold on the free software?

Many thanks in advance.


Hard copy for approval

Anonymous | | Permalink

I note Rob’s comment on 15 Feb and is a fantastic idea.We use Iris and we have been informed that we cannot get a full print out of the P35 to send for approval. If it is this true it is hard to believe?

We can only get it having filed it online, which is too late!It seems we are unable to get page 4 of the return i.e. cannot get the clients to complete the checklists and declaration.

I find this hard to believe and surely Iris has misinformed us.Any iris user out there? Would appreciate comments as to how you are planning ahead.

How do you verify p35 forms ?

Terry.smith | | Permalink

If Agents are filing P35's electronically, how do they obtain client signed confirmation that the details and tick boxes are correct? This must presumably be required, not least for professional indemnity purposes.
Last year, I obtained client signature on manual forms P35 before submitting electronically but cannot do so this year as HMRC have barred the issue of manual forms P35 when electronic lodgment was used last year. What do I do ?

squay's picture

P35 Verification

squay | | Permalink

Terry, I did the same as you last year - completed the paper P35, got the clients to sign, then FBI. However, one client lost the completed P35 and I hadn't photocopied it first! I compiled a letter with the relevant questions and answers and attached a hard copy of the printout from the software. They signed this so I felt I was in the clear audit wise.

I also have a client who is a posssibly caught by IR35 but he doesn't think so. I always make him tick his own IR35 box on the P35.

A stongly believe some form of declaration from the client prior to submitting is a must to avoid possible arguements later if anything goes wrong.

bassett1's picture

shapshot letters

bassett1 | | Permalink

just a quick note: the employee counts in November 2005 were not for 2005/6 but for 2006/7. The classificaiton for filing for 2005/6 returns was sent in November 2004 as it has to be completed by the 30th December before the commencment of the tax year that the returns will be due for.

Incentive payment received

LJCWBW | | Permalink

Yes, my business has received the incentive payment for last year - I received it last week! But only after asking for it twice.

On the 2nd time the helpful Revenue employee said to write in and claim which I did - it came within days. She said that they were so far behind that they were giving separate written requests priority.

So a firm I do some freelance work for did the same thing and wrote a letter listing all their payrolls which had not received payment and cheques are now coming through.


Anonymous | | Permalink

Print off hardcopy of whatever you are submitting. Any approved software will have the facility to do this. Get client to sign it and - hey presto - the audit trail is complete.

EMichaelJakins's picture


EMichaelJakins | | Permalink


Has anyone had their incentive payment from the IR for making an online return?