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HMRC internal manual

Statutory Payments Manual

Record Keeping - SMP/SAP/SPP/ShPP: form P35 end of year declaration and certificate

Form P35 employer annual return is where the employer lists the details of all their employees on form P35 and the amount of Income Tax and NICs the employer has deducted from each of employee.

Employers need to record the total amount of SMP, SAP, SPP, and ShPP recovered and also the total amount of SMP, SAP, SPP, and ShPP NIC compensation recovered.

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), form P35 should not be submitted.

For 2014-15 onwards form P35 will only be used by employers exempt from online filing.