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PAYE52020 | Employer returns: employer return forms: form P35

From HM Revenue & Customs · PAYE Manual

This return is appropriate to the following scheme types

  • P

  • PSC

  • EPA

  • EXAM

  • NI

  • OCPN

  • PSS

  • SICK

  • TRONC

It is used by an employer to account for deductions of tax and national insurance from employees at the end of each tax year.

The return is also used to record details of

  • Statutory sick pay (SSP) recovered

  • Statutory maternity pay (SMP) recovered

  • Statutory paternity pay (SPP) recovered (for years up to 2010-11)

  • Ordinary statutory paternity pay (OSPP) (for years from 2011-12)

  • Additional statutory paternity pay (ASPP) (for years from 2011-12)

  • Statutory adoption pay (SAP) recovered

  • NIC compensation on SMP

  • NIC compensation on SAP

  • NIC compensation on SPP (for years up to 2010-11)

  • NIC compensation on OSPP (for years from 2011-12)

  • NIC compensation on ASPP (for years from 2011-12)

  • NIC holiday claimed

  • Employer’s NIC rebate

  • Tax credits

  • Student Loans

It must be signed and dated by the employer and must be an official P35 employer annual return.

ECON

Where an employer elects that their employees are contracted out of the State Earnings Related Pension Scheme (SERPS) they will be allocated an Employer Contracted Out Number (ECON)

Normally an employer is allocated one ECON per employer reference. In certain circumstances, such as a company take over, an employer may find they have payroll responsibilities for more than one ECON.

Where this is the case, employers should quote the ECON which the majority of the employees are under and then provide details of the employees who are under the other ECON to the National Insurance Services to the Industry Group (NISPI) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

P35(CS)

This is a continuation sheet for form P35. It includes

  • Employee name

  • Tax paid

  • National Insurance Contributions paid

The figures are totalled and carried forward to the P35 return.