The move to online filing of tax, national insurance and other employment details to HMRC gears up this year. New rules require starter and leaver forms P46 and P45 to be filed online since 6 April. This can be done direcdy on HMRG's website or by using an accredited commercial software package or a bureau service which undertakes Pay As You Earn administration. "As so much of payroll administration now revolves around being online, it makes sense to register with HMRC to receive tax code changes and student loan details electronically as well although this is not currently mandatory," said Sally Ashwell, product coordinator atFarmplan.
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