File P35/P14 Online

File P35/ P14 Online

Your Employer Annual Return is due by 19 May following the end of the tax year. Filing your return online is quick, easy, convenient and secure - and it is a requirement for almost all employers.

Who needs to file an Employer Annual Return?

You must complete and file an Employer Annual Return if you have had to maintain a form P11 (or equivalent payroll deductions record) for at least one employee during the tax year. This applies even if you didn't have to make any deductions of PAYE (Pay As You Earn) tax or National Insurance contributions (NICs) from your employee(s) during the year.

The Employer Annual Return comprises:

• a form P14 for each of the employees for whom you've had to maintain a P11 or equivalent record
• a form P35 which summarises the end-of-year payroll totals for all of your employees combined

Your return must reach HM Revenue & Customs (HMRC) no later than 19th May following the end of the tax year. If your return is late, HMRC may charge you a penalty.

Do I have to file online?

Almost all employers are required to file their Employer Annual Return (P35 and P14s) online.

The only employers who can file on paper are:

• Employers entitled to operate PAYE using the Simplified Deduction Scheme for personal and domestic employees - provided they haven't previously received a tax-free payment for online filing.
• Practicing members of religious societies or orders whose beliefs are incompatible with the use of electronic methods of communication.
• Employers who employ someone to provide care or support services at or from their home - subject to a number of conditions (follow link below).
• Limited companies filing a return solely to submit an entry in box 28 of form P35 ('CIS deductions suffered') - since April 2011 these returns can be filed online. They should be submitted as a complete return with no P14s.

Notifying HMRC if you have no Employer Annual Return to make

If you haven't had to maintain any form P11s during the tax year you don't need to complete an Employer Annual Return - but you do need to tell HMRC that you won't be completing one. If you don't, they may send you unnecessary reminders or penalty notices.

Information you'll need to provide

If you're an employer you'll need to provide:

• your employer PAYE reference (you'll also find this in your P30BC payment booklet)
• your contact details - name, telephone number and email address
• confirmation either that you will be sending in a form P11D(b) by 6 July or that no form P11D(b) is due (you normally make this declaration on the Employer Annual Return)
• For information about how and when to complete a form P11D(b), follow the link at the end of this section.

If you're an agent you'll need to provide:

• your PAYE Agent reference
• your contact details
• for each client their employer PAYE reference
• confirmation either that you will be sending in a form P11D(b) by 6 July or that no form P11D(b) is due (you normally make this declaration on the Employer Annual Return)

Completing form P11D(b)

For more information on filing your P35 online click the link below

http://www.hmrc.gov.uk/paye/payroll/year-end/annual-return.htm#3

Filing your P35/ P14s online through Brightpay

To access this utility click HMRC > P35/ P14s

1) Checklist - Answer Yes or No to the following questions:

• Have you sent a form P14 end of year summary or completed and retained a form P38(S) student employees for every person in your paid employment, either casual basis or otherwise, during the tax year shown on the front of this form?

• Did you make any “free of tax” payments to an employee? In other words did you bear any of the tax yourself rather than deduct it from the employee?

• As far as you know, did anyone else pay expenses, or in any way provide vouchers or benefits to any of your employees while they were employed by you during the year?

• Did anyone employed by a person or company outside the UK work for you in the UK for 30 or more days in a row?

• Have you paid any of an employee’s pay to someone other than the employee eg to a school?

• Are you a service company?
  

2) Additional Information

• Are form P11D and P11D(b) due?

• If you have one or more contracted-out pension schemes, enter the EMployer Contracted-Out Number

• If your company has ceased trading during the tax year and this will be the final P35 you will submit for this company, enter the cessation date of the company in the box provided or select the date from the calendar by clicking Choose.

• Tax Free Incentive and CIS deductions - if you have received a tax-free incentive payment from HMRC during the tax year or suffered any CIS deductions enter the amounts in the box provided.

3) Send to HMRC

To submit a Complete Return to HMRC, simply click on Send a Complete Return (P35 and P14s)


4) Submit P35/ P14s

Your P35/ P14s are now ready for submission to HMRC. Make sure you have an active internet connection. Click Start to submit your P35/ P14s to HMRC.

Filing your P35 only

If you wish, you can submit a P35 return only to HMRC. This is your year end details only. Employee information will not be sent. P14s can be submitted at a later time.

To access this utility click HMRC > P35/ P14s > Send to HMRC:

To submit a P35 only to HMRC, simply click on Send a Part Return Only. Your P35 is now ready for submission to HMRC. Make sure you have an active internet connection. Click Start to submit your P35 to HMRC.

Filing your P14s only

If you wish to submit your P14s separately, this can be done by selecting HMRC > P35/ P14s > Send to HMRC:

1) To submit P14s only to HMRC, simply click on Send a P14 Part Return Only

2) Select Employees - select which employees you wish to submit the P14s for to HMRC. Click Continue.

3) Your P14s are now ready for submission to HMRC. Make sure you have an active internet connection. Click Start to submit to HMRC.