HMRC have updated their guide to filing PAYE forms online and paying electronically with all the latest PAYE online filing information. The main updates are to the information about filing in-year forms P46 and P46 online.

In addition, issue 48 of the Employer Bulletin is available http://www.hmrc.gov.uk/employers-bulletin/index.htm.

Also, from 6 February HMRC have made the facility to amend various contact details online available to their PAYE Online customers and authorised agents.

What happens if you have no PAYE/NIC to pay?

You must let HMRC know if you have no PAYE/NICs payment to make for a tax month or quarter.

Further information is available from the HMRC website.