How to complete an Employer Annual Return election (P350)
Updated 11 August 2022
© Crown copyright 2022
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/paye-employer-annual-return-election-p350/guidance-for-filling-in-this-form
Making a formal election
If you need a different employer PAYE reference for different groups of employees, you must:
- use the form P350 to make a formal election
- do this any time before the beginning of the tax month — this should be immediately before the tax month that you want the formal election to start from
If you want an election to begin on 6 June, you should submit your request to HMRC by 5 May. If you submit a request on 6 May for an election to begin on 6 June, it will not start until 6 July.
If you make a late election, it will be treated as if it had been made for the tax month after the tax month you’ve requested it to begin.
You must have a valid business reason to make an election for more than one employer PAYE reference. We may refuse any election that you appear to make wholly or mainly for an improper purpose (for example, to avoid the requirement to make payments electronically).
If we refuse your election
We will tell you if we refuse your election.
Appealing if you disagree with our refusal
If you disagree with our reasons for refusal, you can appeal within 30 days of the date of issue of the notice we send you.
Giving notice of cancellation
You must give notice of a cancellation before the beginning of the tax month that you want the election to be cancelled from.
You can contact us to cancel or file a final full payment submission (FPS) or a employer payment summary (EPS).