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P35 - Employer Annual Return

This is the last tax year this form will be available online. For 2014-15 it will only be used by employers exempt from online filing.

Forms

Form URL
pdf icon P35 (PDF, 67KB)
Description

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.

Help and guidance relating to this form

Filing your Employer Annual Return (P35 and P14s) for 2013-14
Guidance for employers who HMRC have agreed can send their PAYE information on paper.

PAYE final submission for the year and end-of-year tasks
An end-of-year guide for employers in relation to operating PAYE in real time, including all deadlines

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.

Continuation sheets

Form URL
P35(CS) - Employers Annual Return Continuation Sheet (PDF, 26KB)
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.

Related forms

P38A - Employer Supplementary Return
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
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.

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