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 providers 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