Employer Annual Return | Filing an Employer Annual Return

All employers must file an Employer Annual Return every year by 19 May following the end of the tax year. At Just Payroll we get receive large numbers of enquiries from employers each year requiring assistance with their end of year employer annual return. If you need help with completing your annual employer return please don’t hesitate to contact us we are happy to help. Filing your PAYE return online is quick, easy, convenient and secure – and it’s a requirement for almost all employers.

We have set out below the different ways you can file your return and what you need to do to get started.
Any employer with at least one employee at any time during the tax year must complete an Employer Annual Return. 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 is made up of two forms:
• 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

For more information about these forms, see our PAYE FORMS – Quick Reference

Online Filing
Almost all employers are now required to file their Employer Annual Return (P35 and P14s) online. For more information about online filing click here
Even if you haven’t had to maintain any form P11s during the tax year you don’t need to complete an Employer Annual Return you may still be required to notify HMRC that you won’t be completing an Employer Annual Return. We will be happy to advise you if this is the case, contact us.

PAYE Employer Annual Return

Filing your Employer Annual Return: P35 and P14s