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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: introduction to PAYE: annual returns: issue of returns and notices to file a return

At the end of the tax year (5 April) employers are required to submit an Employer’s End of Year Return to show amounts paid to and deducted from employees and directors.

Issue of returns and notices to file a return

Before 5 April each year, HMRC send employers (or agents if authorised to act on their behalf) who are expected to submit an employer’s annual return, either a notification to file a return (P35N) or a paper return to complete. The majority of employers are required to complete a P35 and P14s.

P35N - online notification to complete a P35

P35Ns are issued online to employers who have:

  • 50 or more employees if they are registered for online services
  • fewer than 50 employees if they are registered for our online services, and sent their previous year’s return using the Internet.

Employers will still receive a P35N even if they chose not to receive code numbers or notifications from HMRC when they registered for online services.

Employers can view their P35N through HMRC’s PAYE Online Service internet page. Agents will be able to see their client’s P35N if HMRC have the employer’s authority (that is online agent authorisation or an FBI2).

Paper returns

From 2009-10 onwards, all employers in segmentation bands 1 - 3 were legally required to file their return electronically.

For 2009-10, only employers who ceased in year, had fewer than 50 employees and filed their return on or before 5 April 2010 were also exempt from online filing.

Certain other employers are also exempt from online filing. See DMBM520205 for further information.