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HMRC internal manual

PAYE Manual

Employer returns: employer return forms: form P35(EP)

Form P35(EP) is a return of payments made to electoral workers.

It is issued by BROCS on instruction from the Processing Office after an election iscalled.

Forms P35(EP) are only issued on the first Friday of every month.

The return is appropriate to scheme type ELECT.

For PAYE purposes the employer in electoral payment cases is the Acting Returning Officer(ARO) or his or her deputy.

After each election the ARO will send

  • Completed forms P35(EP), P527 and P528 to the Debt Management Office


  • Payment of the tax deducted to Banking Operations

No forms P45, P46 or P60 are used. Class 1 National Insurance contributions are notpayable on the payments.

The due date for receipt of form P35(EP) is the later of

  • 14 days after the end of the tax month in which the payments were made


  • 30 days after the date of the election

In the first week of April, the Debt Management Office will send to the ProcessingOffice all forms P35(EP) and P527 and / or P528 received by them during the year.

The Debt Management Office will have checked these returns.