May 27, 2011
All employers must now submit the employee starter and leaver forms to HMRC online. These include parts 1 and 3 of the form P45 and all forms P46 including P46(pen) for when a new pension is paid, and P46(expat), which a person is seconded to work in the UK. If you submit paper forms instead of filing online you could be charged a penalty of between £100 and £3000.
Filing P45 and P46 online