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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer returns: employer returns form: introduction

Each employer and contractor must submit an annual return to HMRC. The return is a summary of

  • Tax and National Insurance deductions made from employees and subcontractors
  • Total payments of tax credits made to certain employees
  • Student Loan deductions made from employees who are student borrowers

Scheme types and return forms

This section contains information about the different forms available for each scheme type. For details of the appropriate form for each scheme type see ‘Scheme types and return forms’ at PAYE52060.

How to record receipt of an employer return

Guidance on how to record receipt of the different forms for tax years up to 2004 and 2005 onwards can be found in ‘Employer return - quality checks’ at PAYE40000 onwards.