DMBM520220 - Debt and return pursuit: PAYE: introduction to PAYE: annual returns: types of annual return and due dates

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

The P35

A P35 is an employer’s annual return of all employees and shows the amount of Tax/NIC and so on deducted that year. The majority of employers complete this type of return.

The P35 provides for the tax year the:

• names of all employees and their deductions of Tax, NIC and Student Loans
• total Statutory payments paid and advances received
• CIS deductions suffered (limited company employers only).

The form, along with any employee forms (for example, P14s), are due by 19 May following the end of the tax year.

Other types of return

Certain employers may have to submit another type of return. This is dependent on the employer’s scheme type as follows.

Form	Who completes it	Due date
P35(offshore protocol)	Norwegian protocol scheme employers	19 May following the end of the relevant tax year
P35(PS)	Trustees of a profit sharing scheme	19 May following the end of the relevant tax year
P35(W)	Employers who have asked for PAYE literature in Welsh	19 May following the end of the relevant tax year
P35(TAS)	Providers of an award under a taxed award scheme	4 July after the end of the deduction year
P35(EP)	The Acting Returning Officer at a public election	14 days after the end of the income tax month in which the payments were made, or 30 days after the date of the election, whichever is the later
P37	Employers who have a simplified deduction scheme - usually those with personal or domestic employees	19 May following the end of the relevant tax year
P11D(b)	Employers paying expenses or benefits in kind to directors or employees (This content has been withheld because of exemptions in the Freedom of Information Act 2000)	6 July following the end of the relevant tax year
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
P38(S)	Employers employing students from whom there were Tax or NIC deductions	These forms did not have to be sent to HMRC but retained for at least three years, in case they are needed for an Employer Compliance review. From 6 April 2013, this form was withdrawn. Students are now treated in the same way as all other employees for tax and NIC purposes regardless of when they work for an employer. See PAYE46045 for further information.
P38A	Employers employing workers for whom a P14 or a P38(S) has not been completed.	19 May following the end of the relevant tax year. This form is due to be submitted with the P35
CIS36 (to 2006-07 only)	Contractors	19th May following the end of the relevant tax year