P38A - Employer Supplementary Return
On this page:
- Form URL
- P38A (PDF, 55KB)
If you're an employer, 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). The form should be submitted to HM Revenue & Customs (HMRC) at the same time as the form P35 Employer Annual Return. You can file this form online and HMRC recommends you do it this way.
Help and guidance relating to this form
Employers reporting PAYE in real time
Employers exempt from online filing
E13 - Day-to-day Payroll (PDF, 1.2MB)
Use this guide for information on day to day payroll operations
- If you're an employer, 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). The form should be submitted to HMRC at the same time as your form P35 Employer Annual Return
HMRC Online Services
Switching from paper to sending PAYE forms to HM Revenue & Customs (HMRC) online
You can now send this form to HMRC online
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