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 19 May following the end of the tax year. If your return is late, HMRC may charge you a penalty.
