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HMRC internal manual

PAYE Manual

Employer returns: electronic employer returns: electronic data interchange (EDI)


Certain PAYE and CIS forms and returns can be exchanged with employers using EDI. EDI is the online exchange of data between the computers of two organisations without operator intervention. Due to the set up costs to the employer EDI is best suited to those employers that have large numbers or a high turnover of employees (typically in the thousands).

The following forms and returns can currently be exchanged using EDI

  • P35 from year 2004-05 onwards
  • Starter / leaver details - P45, P46, P160
  • Annual and budget coding - P9 / P6
  • Works / pension number updates
  • Daily coding - P6
  • Tax Credit Notifications
  • Expenses and benefit returns - P11Ds
  • Returns - P14, P35, P38A
  • Tax Payment Voucher - CIS25 (up to 2007)
  • Construction Gross Payment Voucher - CIS23 (up to 2007)
  • Schedule (CIS36 CS) accompanying the contractor’s paper return (up to 2007)

Returns - P14, P35, and P38A

From April 2000 forms P14 (1999-2000) were available to be sent by EDI. Employers were still required to send a completed form P35(MT) to their responsible office.

From April 2001 employers who send forms P14 (2000-01) by EDI were also able to send forms P35 and P38A by the same method.

From April 2005 the system was extended to include form P35 for years 2004-05 onwards. The use of a separate P35 MT is no longer required for EDI or MT submissions.

EDI submitted forms will be retained in the e-Services Filestore.

Forms submitted by EDI do not have to be filed as a package and the employer may choose which forms they wish to submit by this method. For example, an employer could choose to continue to send forms P14 by EDI and complete a P35 separately for the same employer record.

Any exceptions to the automatic processing of these returns filed online will be advised on the following work lists

  • Filed Online Return Exceptions
  • Filed Online Capture Exceptions
  • Employer Not Found (worked by IMS Live Service team)
  • For each work list in the appropriate subject PAYE45000 onwards

Enquiries from employers

Where you receive an enquiry from an employer

  • Wanting further information on EDI

    • Refer the employer to the Online Customer Services Team


    • Direct the employer to the e-business pages on the HMRC website
  • Who has not received their expected EDI file or are wanting to file both Internet and EDI forms

    • Contact the Online Services Helpdesk