If you are employing someone providing care or support services at or from your home, the following conditions must be met. In exceptional circumstances, where HMRC is satisfied that the following applies, they will provide an alternative channel for these employers to submit their PAYE returns. For a small number of employers, HMRC accepts that it will be difficult to meet this online obligation. This could include employers:. There are also a small number of employees who are obliged to report their own PAYE to HMRC on behalf of their employer, such as UK employees working for an employer that is based abroad.
HMRC expects these employees to file online except where exceptional circumstances apply, for example, where they are unable to or will have significant difficulty filing online. If you think you meet the above criteria, you should contact HMRC.
They will send you information about:. Each case will be considered on its own merits. HMRC will expect you to demonstrate why you are unable to use an online channel to submit your returns and why you can not use a third party to submit PAYE in real time on your behalf. Employers exempt from online filing, and those that HMRC has agreed are not required to file returns online, can file paper returns quarterly. Exempt employers may still choose to send PAYE information online in real time.
If they do this, they should advise HMRC to update their records which will prevent paper quarterly returns being sent. Updated information on who is exempt from online filing. Book your coronavirus vaccination and booster dose on the NHS website. To help us improve GOV. It will take only 2 minutes to fill in. Cookies on GOV. UK We use some essential cookies to make this website work. Accept additional cookies Reject additional cookies View cookies. Hide this message. Home PAYE.
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