PAYE Employer Annual Return election (P350)
Use the online service if you're an employer and you want to operate more than one PAYE scheme.
Documents
Details
If you’re an employer and you want to operate more than one PAYE scheme, you must make a formal election. To do this you can:
- use the online service
- fill in the form on-screen, print it off and post it to HMRC
To apply online, you’ll need to sign in. If you do not already have sign in details, you’ll be able to create them.
If you use the online form, you’ll get a reference number that you can use to track the progress of your form.
Before you start using the postal form
Make sure your browser is up to date.
You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
This file may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.
Updates to this page
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Added translation
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The guidance on how to complete an election has been updated to reflect changes that have been made to the P350 form.
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Form P350 updated for 2019 to 2020 tax year and to allow employer returns for both student and postgraduate loans to be made.
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Welsh translation added.
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An online service is now available.
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First published.