Filing Form P46 Online - Error on HMRC’s online filing service

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UK flagHMRC has advised that there is an error in the instructions given for P46 filing using the PAYE Online Return and Forms service.

The first field employers must complete asks whether the employee is an existing employee who was previously paid “below the PAYE threshold” instead of “below the Lower Earnings Limit for NICs”. It may not be possible to correct the erroneous text before April 2009.

Further information:
Notes for Payroll Software Developers – June 2008


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Written by Ian Congreave - Payroll writer and lecturer

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