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.


Apply online (sign in using Government Gateway)

Apply using the postal form (P350)


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 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

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.

Updates to this page

Published 1 January 2014
Last updated 11 August 2022 + show all updates
  1. Added translation

  2. The guidance on how to complete an election has been updated to reflect changes that have been made to the P350 form.

  3. Form P350 updated for 2019 to 2020 tax year and to allow employer returns for both student and postgraduate loans to be made.

  4. Welsh translation added.

  5. An online service is now available.

  6. First published.

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