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HMRC internal manual

PAYE Manual

Employer returns: employer return forms: form P35 (Offshore Protocol)

Form P35 (Offshore Protocol) is a return completed by foreign employers who have employees working offshore in the UK sector.

Note: It is proper only to scheme type NORPRO. All NORPRO schemes are dealt by PAYE Employer Office.

These returns are issued by PAYE Employer Office. They must be completed and submitted to that office no later than 19 May following the end of the tax year.

Form P35 (Offshore Protocol) shows

  • Name of employee
  • Personal identity number
  • Marital Status
  • Total UK earnings
  • Total tax deducted

The employer is also required to complete a ‘Certificate of UK Sector Pay and Tax’ for each employee.