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Employer forms

Find the forms you need and any associated guides, notes, helpsheets and supplementary pages

Starting / continuing the tax year

Pay and deductions - recording

P7X - Tax codes to use following the Budget
Purpose
This form confirms any changes necessary to PAYE tax codes following the Budget.
P9X(2014) - Tax codes to use from 6 April 2014
Purpose
Which tax codes employers must change and how to change them, ready for the new tax year on 6 April

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Expenses and benefits - recording

P46(Car) - Car provided for the private use of an employee or a director
Purpose
If you're an employer use form P46 (Car) if you start providing, replace or withdraw a car that's available for private use to a director or to an employee earning at or above £8,500

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Events during the tax year

Taking on a new employee

Starter Checklist - to gather information about new employees
Purpose
Employers can use this Starter Checklist to gather information about a new employee.
Expat Starter Checklist - for employees seconded to work in the UK by an overseas employer
Purpose
Employers can use this checklist to gather information about a new employee who has been seconded to work in the UK by an overseas employer.
Read our guide on Student employees - Student Employees
Purpose
If you employ a holiday-work student, you must now treat them in the same way as all other employees for payroll purposes as this form has been withdrawn.
CA6855 - Employees National Insurance Number Trace
Purpose
HM Revenue & Customs has withdrawn the CA6855 clerical tracing service and will not process requests received after 31 March 2014.

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Employee is sick

SC2 - Statutory Sick Pay
Purpose
If you are an employee, use form SC2 if you have been sick for four or more consecutive days and you wish to receive Statutory Sick Pay (SSP) from your employer
SP32 - Late claim for recovery of statutory payments or National Insurance contributions (NICs) compensation
Purpose
If you're an employer, use form SP32 to recover from us or claim NICs compensation on statutory payments you provided to an employee in a previous tax year
SSP1 - Statutory Sick Pay (SSP) and Incapacity Benefit
Purpose
If you're an employer, use form SSP1 if a sick employee isn't entitled to SSP or if your payments of SSP to an employee end. Give the completed form to the employee, as they need it to make a claim for Incapacity Benefit
SSP2 - Statutory Sick Pay Record Sheet
Purpose
If you're an employer, you can use form SSP2 to record details of an employee's sickness absences. You don't have to use this form, but it will help you keep accurate records which will ensure that you pay the correct amount of SSP.

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Employee becoming a parent

SMP1 - Why I Cannot Pay You SMP
Purpose
If you're an employer based in England, Scotland or Wales, use this form if you need to inform an employee that she is not entitled to receive Statutory Maternity Pay.
SMP2 - Statutory Maternity Pay (SMP) record sheet
Purpose
If you're an employer, you can use form SMP2 to record details of employee's Statutory Maternity Pay (SMP)
OSPP1 - Why I Cannot Pay You OSPP
Purpose
If you're an employer, use form OSPP1 to tell an employee why they aren't entitled to receive Ordinary Statutory Paternity Pay (OSPP)
OSPP2 - Ordinary Statutory Paternity Pay (OSPP) record sheet
Purpose
If you're an employer, you can use form OSPP2 to record details of employee's OSPP. You don't have to use this form, but it will help you keep accurate records which will ensure you pay the correct amount of OSPP.
ASPP1 - Non-payment of Additional Statutory Paternity Pay
Purpose
If you're an employer, use form ASPP1 to tell your employee why they aren't entitled to receive Additional Statutory Paternity Pay
ASPP2 - Additional Statutory Paternity Pay - Record of payments
Purpose
If you're an employer, you can use form ASPP2 to keep a record of Additional Statutory Paternity Pay payments
ASPP3 - Employer checksheet for Additional Statutory Paternity Pay/Leave
Purpose
If you're an employer, you can use this checksheet to help you to determine your employee's entitlement to Additional Statutory Paternity Pay
SAP1 - Why I Cannot Pay You SAP
Purpose
If you're an employer, use form SAP1 to tell an employee why they aren't entitled to receive Statutory Adoption Pay
SAP2 - Statutory Adoption Pay (SAP) - Record of Payments
Purpose
If you're an employer, you can use form SAP2 to keep a record of an employee's SAP
SC10 - Additional Statutory Paternity Pay/Leave - in the event of the death of the mother/adopter
Purpose
An employee uses this form to apply for ASPP and additional paternity leave. It is only used if the mother or adopter of the child has died.
SC3 - Ordinary Statutory Paternity Pay/Leave
Purpose
Use form SC3 to request paternity leave and/or Ordinary Statutory Paternity Pay (OSPP) if you're a baby's biological father or the mother's husband or partner - including female partner in a same-sex couple.
SC4 - Ordinary Statutory Paternity Pay/ordinary paternity leave - becoming an adoptive parent
Purpose
If you're an employee, use form SC4 to apply for Statutory Paternity Pay (SPP) and/or paternity leave if you are becoming an adoptive parent
SC5 - Ordinary Statutory Paternity Pay- becoming an adoptive parent when adopting from abroad declaration form
Purpose
If you're an employee, use form SC5 to apply for Statutory Paternity Pay and/or paternity leave if you're becoming an adoptive parent and the child is being adopted from abroad
SC6 - Statutory Adoption Pay and adoption leave when adopting from abroad
Purpose
If you're an employee and you're adopting a child from abroad with your partner, one of you can use form SC6 to inform your employer that you wish to receive Statutory Adoption Pay (SAP)
SC7 - Additional Statutory Paternity Pay/Paternity Leave - becoming a parent
Purpose
Use this form to apply for Additional Statutory Paternity Pay and/or additional paternity leave.
SC8 - Additional Statutory Paternity Pay/Leave - becoming an adoptive parent
Purpose
Use this form to apply for Additional Statutory Paternity Pay and/or additional paternity leave when you're adopting a child in the United Kingdom.
SC9 - Additional Statutory Paternity Pay/Leave - adopting a child from abroad
Purpose
Use this form to apply for Additional Statutory Paternity Pay and/or additional paternity leave when you're adopting a child from abroad.

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Employee leaving

P45 - Details of Employee Leaving Work
Purpose
If you are an employer you must provide form P45 to an employee when they leave your employment.

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Employee retiring on a pension you pay

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National Insurance

CA6855 - Employees National Insurance Number Trace
Purpose
HM Revenue & Customs has withdrawn the CA6855 clerical tracing service and will not process requests received after 31 March 2014.
CA1614 - Scheme members working abroad - membership of the same scheme continuing - Internet only
Purpose
Use form CA1614 to inform us of employees who will work abroad but remain in their current pension scheme
CA3821 - Employer's questionnaire when their employees are being sent to work in a European Economic Area (EEA)/Reciprocal Agreement country
Purpose
Use form CA3821 to tell us that you're sending employees to work in a country within the European Economic Area (EEA) or one that has a reciprocal relationship with the UK for National Insurance purposes
CA3822 - Application for a certificate of continuing liability to pay UK National Insurance contributions when employees are going to work abroad
Purpose
Use form CA3822 if you are sending employees to work abroad and you want to apply to keep them under the UK National Insurance scheme

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Finishing the tax year

Pay and deductions - reporting

P60 - End of Year Certificate
Purpose
If you're an employer you must provide form P60 to employees working for you at the end of the tax year. If you're an employee, keep your P60 as a record - you'll need it if you have to fill in a Self Assessment tax return or claim tax credits
P38A - Employer Supplementary Return
Purpose
Use form P38A to report payments you have made during the tax year to employees for whom you haven't completed either a form P14 or a form P38(S) - this is the last year this form will be available online. For 2014-15 P35 will only be used by employers exempt from online filing. The form should be submitted to HM Revenue & Customs (HMRC) at the same time as the form P35 Employer Annual Return.
P14 (Manual) - End of Year Summary
Purpose
The P14 End of Year Summary, together with form P35, forms the Employer Annual Return for employers who HMRC have agreed can send their PAYE information on paper.
P35 - Employer Annual Return
Purpose
This version of form P35 must not be sent to HMRC - even by employers who are exempt from filing online. It is only provided here so that employers or agents who didn't report in real time and want to keep a copy can print and complete it for their own records.
P35(CS) - Employers Annual Return Continuation Sheet
Purpose
This is a continuation sheet for form P35 - this is the last year this form will be available online. For 2014-15 P35 will only be used by employers exempt from online filing.
P35PN - Notification to complete form P35 Employer Annual Return
Purpose
Notification to file online sent to all employers, most receive via electronic means.
NSR Appendix 7A - EP Appendix 7A - NICs Settlement Return
Purpose
Standard form for employers who operate a tax equalisation agreement under Employment Procedures Appendix 6
NSR Appendix 7B - NICs Settlement Return - EP Appendix 7B
Purpose
A standard form for employers who operate a tax equalisation agreement for employees assigned overseas

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Expenses and benefits - reporting

P11D(b) - Return of Class 1A NICs due. Return of expenses and benefits - employer's declaration
Purpose
If you're an employer and you record employee expenses or benefits on forms P11D, use form P11D(b) to report the amount of Class 1A NICs due, and to declare that your forms P11D have been completed
P11DX - Dispensation for expenses payments and benefits in kind
Purpose
Employers - use this form to apply for a dispensation
P11D Guide - P11D Guide
Purpose
Use this guide to help you complete paper forms P11D and P11D(b).
End of Year Expenses and Benefits Forms - 2013 to 2014
Purpose
This is for sending HMRC information about expenses payments and benefits provided to employees.
P11D - End of Year Expenses and Benefits Forms
Purpose
If you're an employer, use form P11D at the end of the tax year to report expenses and benefits you've provided to company directors or to employees earning £8,500 or more. You must also provide a copy to the director or employee.
P11DWS1 - Living Accommodation
Purpose
Use this worksheet to calculate the cash equivalent for providing living accommodation for a director or an employee
P11DWS2 - Car and Car Fuel Benefit
Purpose
Use this optional worksheet to calculate the cash equivalent for each car provided to a director or an employee
P11DWS3 - Vans Available for Private Use
Purpose
Use this optional worksheet to work out the cash equivalent for providing vans for private use for a director or an employee
P11DWS4 - Interest Free and Low Interest Loans
Purpose
Use this optional worksheet to calculate the cash equivalent if you provide a loan to a director or employee.
P11DWS5 - Relocation Expenses Payments and Benefits
Purpose
Use this optional worksheet to work out the cash equivalent for providing relocation expenses and benefits for a director or an employee
P11DWS6 - Mileage allowance payments and passenger payments
Purpose
Use this optional worksheet to calculate the cash equivalent where mileage allowances have been paid to a director or employee using their own vehicle for business travel
P9D - End of Year Expenses and Benefits Form
Purpose
Use form P9D if you're an employer who has provided expense payments or benefits to an employee earning below the P11D threshold of £8,500.

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