From 6 April 2009, employers with 50 or more employees must send to the HM Revenue & Customs ("HMRC") certain in-year PAYE information online. This includes:

  • Form P45(1) – details of employee leaving;
  • Form P45(3) – new employee details;
  • Form P46 – employee without a form P45; and
  • Similar information for people receiving a pension.

Further details can be viewed from the HMRC website here..