P38A - Employer Supplementary Return
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Forms
- Form URL
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P38A (PDF, 55KB)
- Description
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
Filing your Employer Annual Return (P35 and P14s) for 2012-13
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
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Switching from paper to sending PAYE forms to HM Revenue & Customs (HMRC) online
You can now send this form to HMRC online
Help with PDF files
PDF is a file format that lets you view and print a document in a style which matches the look and feel of the paper version - including fonts, colours, images and layout.
To view these documents you need to use a PDF viewer such as Adobe Reader.
Forms in alternative formats
If you would like an HMRC form in large print, Braille or another alternative format, please contact the relevant HMRC helpline - see the link below.
