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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: introduction to PAYE: annual returns: particulars for each employee

Along with an employer annual return, P35 or appropriate, employers must also provide particulars for each employee showing their employment and personal details, pay, Tax NIC and Student Loan deductions. Depending on the type of return, these may be made on:

  • forms P14
  • substitute documents or `own print’ forms P14
  • single copy pensioner summaries
  • National Insurance Contributions schedules
  • deduction cards P12 (Simplified deduction schemes)
  • magnetic tape
  • forms P527 and P528 (for the P35(EP))
  • forms P440 and P440(CS)(for the P35(TAS))
  • P11D.