P35 - Employer Annual Return
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Forms
- Form URL
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P35 (PDF, 67KB)
- Description
Form P35 forms part of the Employer Annual Return, together with a form P14 for each employee. Almost all employers must file their Employer Annual Return online. 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 want to keep a copy can print and complete it for their own records.
Help and guidance relating to this form
Employers reporting PAYE in real time from 6 April 2013
Filing your Employer Annual Return (P35 and P14s) for 2012-13
Guidance for employers on completing form P35 under existing payroll processes & starting to operate PAYE in real time for 2013-14
PAYE end-of-year tasks
Information for employers on the key tasks you have to complete at the end of the tax year and in preparation for the new tax yearEmployers exempt from online filing
E13 - Day-to-day Payroll (PDF, 1.2MB)
Use this guide for information on day-to-day payroll operationsGuidance for employers exempt from online filing
Guidance for employers on who are exempt from reporting payroll information online and why- Form P35 forms part of the Employer Annual Return, together with a form P14 for each employee. Almost all employers must file their Employer Annual Return online.
Continuation sheets
- Form URL
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P35(CS) - Employers Annual Return Continuation Sheet (PDF, 26KB)
This is a continuation sheet for form P35
Related forms
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P38A - Employer Supplementary Return
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
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P14 (Manual) - End of Year Summary 2012-13
The P14 End of Year Summary forms part of the Employer Annual Return, together with form P35.
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P32 - Employer Payment Record
If you're an employer, use form P32 to record all your payments to HMRC for the tax year
Help with PDF files
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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.

