PAYE: Employer Annual Return election (P350)

Use the online service if you're an employer and need to make more than one Employer Annual Return.


Apply online (sign in using Government Gateway)

Apply using the postal form (P350)


If you’re an employer and you need to make more than one employer annual return, you must make a formal election at any time before the year that it’s to take effect in. To do this you can:

  • use the online service
  • fill in the form on-screen, print it off and post it to HM Revenue and Customs

To apply online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply.

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

If you’re using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the postal form fully before you can print it. You can’t save a partly completed form so you should gather all your information together before you start to fill it in.

Published 1 January 2014
Last updated 31 March 2016 + show all updates
  1. Welsh translation added.
  2. An online service is now available.
  3. First published.