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HMRC internal manual

Statutory Payments Manual

Record Keeping - SSP: end of year returns

Up to 5 April 2014 an employer must prepare a summary (form P14 or substitute) and an end of year declaration and certificate (form P35 or substitute, for each employee for whom NICs were payable or SSP was recovered under PTS.

For SSP purposes, the P14 summary must show the SSP paid to the employee for any tax months for which recovery was made under PTS.

From the 2013-14 tax year employers started reporting their PAYE payroll information through Real Time Information (RTI) by submitting a Full Payment Submission (FPS) and/or Employers Payment Summary (EPS), forms P14 or P35 should not be submitted. For 2014-15 onwards forms P14 and P35 will only be used by employers exempt from online filing.