Business tax – form

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.

Documents

Detail

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 (sign in to, or set up a Government Gateway account)
  • fill in the form on-screen, print it off and post it to HM Revenue and Customs

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.