The HMRC is well known for making constant changes to the rules and regulations surrounding payroll and all things relating to the various taxes and how to pay them.
This can be very demanding for small businesses, especially, to keep pace with.
You might have noticed that the HMRC are pushing companies more and more to file their reports on-line.
You might also have noticed that they are also looking to penalise companies who continue to send paper reports, including P45 (part 3), P46 for new employees and P45 for leavers.
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