The following Employment Tax guidance note Produced by Tolley in association with Vince Ashall provides comprehensive and up to date tax information covering:
Payroll e-filing is compulsory for virtually all employers. This is the case for both in-year and year-end filing. Most of the in-year and year-end filing requirements have now been overtaken by the introduction of real time information (RTI). See the Monthly compliance, Annual compliance and Real time information guidance notes.
Employers exempted from electronic filing are those who are:
a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications
‘care and support’ employers ― these are employers who employ someone to provide domestic or personal services at or from the employer’s home
HMRC will also consider allowing an exemption from online filing for employers:
with a disability which prevents them from using computers
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