Since 6 April 2009, employer with 50 or more employees have been required to submit starter and leaver information (on forms P45 and P46) to HMRC online. HMRC previously announced that they would charge penalties from April 2010 where returns which should have been submitted online were not filed in this way.
However, following feedback from employers, HMRC have announced that they will not be issuing any penalties for the time being to allow time to consider the issues raised as a result of the feedback.
However, employers with 50 or more employees should continue to send starter and leaver information to HMRC online.
Further information is available is issue 36 of Employer Bulletin, which is available to download from the HMRC website.