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HMRC internal manual

PAYE Manual

Employer returns: employer return post capture: correcting P35 questions and declarations

There is currently no facility within EBS or ECS to make correction(s) to just the P35 Questions and Declarations fields

  • ECS will only permit adjustment for years 2003-04 and earlier
  • EBS will only permit capture of a correction return where at least one of the monetary fields changes its value from 0.00

A manual process must be used from 2005 onwards, where any one of the P35 Questions and Declarations have been captured incorrectly, or where the employer has changed their mind since submission of the original P35. For details see ‘Correcting P35 questions and declarations 2005 onwards (Action Guide)’ at PAYE46023.