What is Online Filing (e-filing)?
Online filing was introduced by the Government in 2002, as a means of sending Employers’ Annual Returns electronically. When you file online, your P14s and P35 are transmitted directly from your payroll software to HMRC, usually via the Internet and the need to send paper returns is completely eliminated. Since the 2005/06 tax year employers with more than 50 employees have been required to submit their returns electronically. Financial incentives (100 for the 2007/08 tax year) are available to employers with fewer than 50 employees who file their returns electronically by the required deadline.
