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HMRC internal manual

PAYE Manual

Employer returns: electronic employer returns: reporting end of year data electronically - up to 2004

Prior to April 2002 the ‘Electronic P14 Register’ employer-related electronic file was known as the ‘P35MT’ employer-related electronic file.

From April 2002 it is used to record employers, for which you are the responsible office, which file their return by

  • Magnetic Media


  • Electronic Data Interface (EDI)

From April 2004 a separate P35MT return is no longer required and all returns are submitted on form P35, using paper or filed online.