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HMRC internal manual

PAYE Manual

Employer returns: electronic employer returns: PAYE online for employers - internet

This subject is presented as follows



It is possible for employers to register to file certain forms as a package using PAYE Online for Employers - Internet (formerly known as FBI).

The forms that can currently be submitted using the Internet are

  • P14
  • P35
  • P38A

And Simplified PAYE Deductions Scheme employers can submit forms

  • P12


  • P37

There are certain conditions that should be noted. Any returns which can be filed online can be submitted in parts.

Note: Forms CIS36, the other versions of the P35 series and nil returns cannot currently be sent online. From 2008 the CIS36 will no longer apply and any returns relating to CIS will be submitted under the new CIS system and not EBS.

Returns that have been submitted by an employer using the Internet can be viewed in one of two ways

  • Returns that have been submitted using the Internet will be displayed in the e-Services Filestore, which is accessible from Interim Single Sign-on. This will display the return as it was submitted by the employer
  • Returns that have been submitted that have been processed on the Employer Business Service (EBS), either manually or automatically, will be displayed in Function VIEW EOY RETURNS HISTORY. Where a return has been submitted using the Internet the words ‘FBI’ will be displayed as the ‘Media Type’

New work lists and stencils

From April 2002, a new direct interface (link) is used to enable

  • Internet returns to be processed automatically onto EBS 


  • FBI indicators to be passed onto EBS

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’

For further information on the Work list see the appropriate subject in section ‘Employer return exceptions’ at PAYE45000 onwards

PSC schemes

Up to 2007

PSC scheme types require submission of both a P35 and a CIS36. An employer will be able to file the P35 and P14s online but not the CIS36. In these cases a work item will be created on the

  • ‘Filed Online Capture Exceptions’ work list


  • ‘Filed Online Return Exceptions’ work list

The circumstances and the action to take in each case are detailed in ‘Filed online capture exceptions’ at PAYE53035 and PAYE53036 and / or ‘Filed online return exceptions’ at PAYE53045 and PAYE53046.

From 2008

The CIS returns will be submitted under the new CIS system and not EBS.

DOME schemes

Note: DOME schemes became standard P schemes from 6 April 2014. The facility to file DOME returns was withdrawn on 6 April 2013. This guidance refers to all years up to and including 2012-13.

DOME scheme types require submission of both a P37 and form(s) P12.

The filing of a DOME return using this facility will result in the

  • P12 data being converted to P14s and transmitted automatically to NICO which when processed will be passed through to NPS
  • P37 data being processed automatically onto EBS, with the exception of those containing an entry for Statutory Sick Pay, where manual calculation of the SSP recovered is required
  • e-Services Filestore retaining details of

    • All form(s) P12 submitted in-year and those submitted at the year end


    • All year end form(s) P37

Further information on filing forms P12 online is available in ‘Maintain DOME schemes’ at PAYE27010.


If an employer used PAYE Online for Employers - Internet in the previous tax year the following return notifications will only be delivered to the secure mail box and a paper version will not be generated

  • P35 notification


  • P11D(b) notification

e-Services Filestore

Forms P11D, P11D(b), P12, P35, P38A, P38(S) and P46(Car) filed online will be retained on the e-Services Filestore.

You are able to access the e-Services Filestore through Interim Single Sign On to

  • View these forms on screen
  • Print the forms if required

For further information see ‘e-Services filestore’ at PAYE44015.

PAYE Online for Employers - Internet (formerly known as FBI) forms

Employers who have registered for the PAYE Online for Employers service will currently receive forms P6 and P9 online (unless they have specifically opted out from doing so). These forms will be produced on an individual paper P6 or P9.

From April 2002, the following forms were also introduced

  • SL1


  • SL2

You are able to establish whether an employer will receive these forms using the Internet by viewing Function VIEW EMPLOYER INDICATORS. Table Electronic Business Indicators on EBS shows the electronic business indicators that may be displayed on an employer record with a brief description of each.

Enquiries from employers

Where you receive an enquiry from an employer

  • Wishing to send PAYE forms using the Internet

    • Direct the employer to the Do it Online section of the HMRC website
  • Having problems sending PAYE forms using the Internet

    • Refer the employer to the Online Services Helpdesk