Employers exempt from online payroll reporting

05 March 2018

Guidance on GOV.UK has been updated to show the current procedures regarding who can report payroll on paper instead of online, and how to apply to do this.


A small number of employers have the option of sending payroll submissions to HMRC either online or on paper.

Practising members of religious societies or orders whose beliefs are incompatible with the use of electronic methods of communication are exempt from online filing requirements, as are those individuals who will have significant difficulty in using an online channel or are unable to use an online channel.


For full details about the current process and further guidance, go to GOV.UK.