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Payroll e-filing


Produced by Tolley in association with
Employment Tax
Guidance

Payroll e-filing


Produced by Tolley in association with
Employment Tax
Guidance
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E-filing

Payroll e-filing is compulsory for virtually all employers. This is the case for both in-year and year-end filing. These requirements are part of real time information (RTI) reporting. See the Monthly payroll compliance, Annual payroll compliance and Real time information guidance notes.

Employers exempted from electronic filing are those who are:

  1. •

    a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications, or

  2. •

    ‘care and support’ employers ― these are employers who employ someone to provide domestic or personal services at or from the employer’s home

HMRC will also consider allowing an exemption from

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Vince Ashall
Vince Ashall

Payroll Consultant & Trainer at VA Payroll Services

Involved in payroll for more years than I care to remember! Initially in the NHS, where i oversaw the development of the NHS's bespoke payroll system (SPS Standard Payroll System), and latterly in the private sector.   Served for 13 years as a MNT for a private sector defined benefit pension scheme. Have had articles published in payroll publications and and provide updates for various publishers.   Fellow of the CIPP and gained a MSc in Payroll & Business Management in 2002. Now a self employed payroll and pensions consultant

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