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HMRC internal manual

PAYE Manual

Employer returns: employer return forms: form SC35

Form SC35 is a return of payments made by a Contractor to a Subcontractor. It must be used for years up to and including the tax year ended 5 April 1999 but may be accepted for schemes where a contractor has ceased to trade in the period 6 April 1999 to 31 July 1999.

The return is proper to the following scheme types

  • PSC


  • XP

Forms SC35 were automatically printed and issued by BROCS at the end of each tax year. In some cases the Processing Office or the Debt Management Office had to issue the forms.

The form SC35 shows

  • The name of every subcontractor for whom the contractor was required to prepare a Deduction Card (form SC11)
  • The amount deducted for each subcontractor
  • A summary of deductions
  • A statement that a deduction was required but was not shown on form SC11
  • A statement of any payments made on a ‘free of tax’ basis
  • The contractor’s signature in the declaration on the form

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