Do you employ? Are you exempt from filing tax returns online?

Usually employers can only file their yearly returns (information about tax and insurance payments) online- but if you employ a Personal Assistant / Care worker with your Personal Budget, you might still be able to do this using the old paper forms. This is what the HMRC (inland revenue) say:

Guidance for employers exempt from online filing

Who can file either online or on paper?

Only the groups covered below have the option of filing their annual return and in-year starter and leaver forms either online or on paper.

Employers operating HM Revenue & Customs simplified deductions scheme for domestic employees

Unless they have previously received a tax-free payment for filing their return online, employers who operate this scheme (using forms P12 and P37 instead of forms P14 and P35) can file either online or using paper forms. There's no need to claim exemption in these circumstances. For more details on operating this scheme see our guide simplified PAYE for domestic employees.

Employers who employ someone to provide care or support services at or from their home

To claim exemption, you must write to your HMRC office with full details so your claim can be considered. The following conditions must be met:

• the care or support services must be provided to the employer or a member of their family
• the recipient of the services must have a physical or mental disability, or be elderly or infirm
• the employer cannot have received a tax-free payment in respect of online filing in the preceding three years
• the employer must be filing their return themselves, not having someone else (such as a relative or accountant) file it on their behalf

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