send you various notices and reminders online, saving you and your clients time. You can: view these notices by logging in to the HMRC website install a piece of HMRC software that allows you to view, download and manage these notices on your computer - the PAYE Desktop Viewer (PDV) use commercially produced software to view the notices Forms and returns that can't be sent online There are a number of forms and returns that you can't submit online to HMRC: amended forms P38A, P11D or P11D(b) more than five P11Ds without National Insurance numbers on them or 5 per cent of your total submission if it includes more than 100 forms What agents can do online for their CIS clients You can use the service to: undertake subcontractor verification for your client file your clients' CIS returns for them each month Deadlines for switching from paper to online filing If you're handling PAYE for your clients, it's possible that you will be using HMRC Online Services already as some payroll functions are online only. You can file over the internet or using Electronic Data Interchange (EDI). EDI is particularly suitable for clients with large numbers of employees. Starting with the 2009-10 return, almost all your clients have to file their Employer Annual Return (P35 and P14s) online - for details follow the link below. There are separate deadlines for online filing of some PAYE forms that you have to send HMRC during the year, including forms P45 and P46.