File your Employer Annual Return: P35 and P14s

Your Employer Annual Return is due by 19 May 2013 following the end of the tax year. Filing your return online is quick, easy, convenient and secure – and it’s 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 tax or National Insurance contributions (NICs) from your employee(s) during the year.

The Employer Annual Return comprises of:

• 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 HMRC no later than 19 May 2013 following the end of the tax year. If your return is late, HMRC will charge you a penalty that will continue to increase for each month or part month the return remains outstanding.