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HMRC internal manual

PAYE Manual

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

Form P35(TAS) is a return completed by the provider of an award under a Taxed AwardScheme.

It is proper to scheme type TAS. For more information see subject ‘TAS Scheme’ PAYE20155

Note: All Taxed Award Schemes are now held centrally at the HMRCIncentive Award Unit.

If you receive an enquiry about incentive awards or a request to set up a Taxed AwardScheme, refer the enquiry to the HMRC Incentive Award Unit.

Form P35(TAS) shows

  • The names of the Taxed Award Contracts (for which separate forms P440 and if applicable P440(CS) are required)
  • Total basic rate and / or higher rate tax payable
  • The scheme provider’s declaration

The P35(TAS) together with forms P440 and P440(CS) must be submitted to the IncentiveAward Unit

  • Within 90 days after the end of the tax year


  • If the Taxed Award Scheme is terminated, 180 days after the date of issue of the notice of termination to the provider