If you have 50 or more employees you already have to file your employer annual return (P35 and P14s) online.

From 13 August 2009 amended PAYE regulations came into force which also require those with 50 employees or less to file online for the tax year ending 5 April 2010.

If you do not file online you may be charged up to a maximum of £3000.

Since 6 April 2009 all starter and leaver forms should be filed online if you have 50 or more employees.