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HMRC internal manual

PAYE Manual

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

Form P35(PS) is a return completed by trustees of an approved profit sharing scheme.

Note: It is proper only to scheme type PSS.

They must be completed and submitted to the Processing Office no later than 19 May following the end of the tax year.

Form P35(PS) may include the following

  • A summary of amounts due and paid
  • Trustees’ declaration
  • Participant’s name
  • Tax deducted from each participant

Additional information

  • National Insurance Contributions (NIC) are not payable
  • Each form P14 must show the letter ‘X’ in the ‘NI Contribution Table letter’ box

Also see PAYE20145.