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HMRC internal manual

PAYE Manual

Employer returns: employer return - quality checks: form P35(PS) - 2005 onwards (Action Guide)


  1. This subject provides details of how to record receipt of employer returns for tax years from 2004-05 onwards.

  2. These checks must be made on the day the return is received.

  3. Form P35(PS) is a return completed by trustees of an approved profit sharing scheme. It is proper only to scheme type PSS.

To carry out the checks required prior to recording receipt of a form P35(PS) for years 2005 onwards, follow steps 1 - 3 below.

For details of how to access any of the Employer Business Service functions, use PAYE057.

  1. Review the return for any of the following errors
  • The return is unsigned
  • The P35 return submitted is not the correct version for that tax year
  • The return submitted is not an official P35 employer annual return
  • Information is missing from the P35

Note: Photocopies of the official P35 can only be accepted where it is identical to the official form, and the return bears the signature, in ink, of the relevant person

We cannot accept photocopies of the completed forms P35 where the signature is also photocopied

  • If no errors are found - go to step 2
  • If any errors are found - go to step 3
  1. If no errors are found
  • Date stamp any return, not already stamped, with the date it was received, and
  • Record receipt of the return. Follow the Action Guide ‘Recording receipt of employer return’ PAYE41041
  1. Send the return back to the employer
  • Explain why the return is not acceptable
  • Ask the employer to correct the errors and send back the return