Sending your 2008-09 Employer Annual Return online from the 2009 CD-ROM

You can send your 2008-09 Return online from the 2009 CD-ROM if:

  • you have registered to use online services
  • you have used the P11 Calculator on the 2008 CD-ROM to calculate pay and tax for all your employees
  • you are using the P11 Calculator for nine current employees or less at 5 April
  • you transfer your 2008-09 P11 details onto your new 2009 CD-ROM

You cannot use the CD-ROM to send:

  • part returns
  • amendments
  • P38As
  • cessation returns for 2009-10


but you can still send these online using the Online Return and Forms PAYE service.

What to do when you receive your 2009 CD-ROM:

  • Install the CD-ROM straight away.
  • Follow the instructions on screen to transfer the details from the 2008 Employer and Employee Database and the P11 Calculator to the 2009 CD-ROM.


If you have used the P32 Deductions Summary attached to the P11 Calculator, it will transfer these details onto the 2009 disk as well.

Finishing 2008-09

Finish 2008-09 on the CD-ROM by entering pay details for all your employees on the last pay day of the year. It is recommended that you 'backup' or save your P11 and Database information and keep it separate from your computer. There is a Back up/Restore Button in the Employer Database.

Complete 2008-09 and start 2009-10

Enter the P11 Calculator by selecting 'Calculators' or ‘Employer Database’ through the Home Page of the CD-ROM and select 'Complete 2008-09 and start 2009-10'. This will:

  • check and make sure that what you send meets Quality Standards
  • create and save files which can be read by a spreadsheet application (for example Excel or Quattro Pro) of all P11s, P14s, P32 Deductions Summary
  • close the records held in the 2008-2009 P11 Calculator
  • open records for all your employees for the 2009-2010 P11 Calculator, ready for the new year
  • tell you if any of the information you have put into the Employee Database or entered into the Calculator fails the quality checks and how to put it right
  • let you print out P60s for your employees


Remember, you must keep details of your Return for three years after the end of the tax year.

Completing and sending your P14s and P35

The details of tax and National Insurance contributions entered on your P14s will already be there. You will be asked for any additional information needed to complete your P35, for example any Statutory Payment recoveries or subcontractor deductions, and how much tax and National Insurance contributions you have already paid during the 2008-09 tax year.

Once you have entered these details you will be shown a summary of what you are about to send. Once you are happy that your Return is correct select 'Submit'.

HM Revenue & Customs (HMRC) will give your Return a final check to make sure that it meets the Quality Standard. If there is a problem you will receive a message on screen telling you what the problem is. You should correct the error and re-submit your Return.

If your submission is successful you will get the following on-screen message.

'9004: The EOY Return has been processed and passed full validation'.

Your Return will be given a 'correlation' number as a unique identifier. Should you have any queries over your Return you should quote this number. It is your proof that your Returns have been received.

HMRC will credit your PAYE account with a £75 tax free payment for sending your forms online as soon as your Return has been processed. HMRC will also send you an online notice to say that the payment has been credited. You can get your tax-free payment by deducting it from the monthly payment(s) of tax, National Insurance and Student Loan Deductions.

If you want to send your Employer Annual Return later, 'Complete 2008-09 and Start 2009-10' will store the details until you are ready to send them using 'Send your P35 and P14s Online from the P11 Calculator now' in the 'Online Services' section on the 2009 CD-ROM or from the Employer Database.

Filed using the CD-ROM?

If you have used the CD-ROM to send your Annual Return HMRC would be very interested in your comments and would be grateful if you could spare a few minutes to complete a short questionnaire.

More help

Contact the Online Services Helpdesk on Tel 0845 60 55 999 between 8.00 am and 8.00 pm, seven days a week. Or you can email the Helpdesk

You must quote your 'correlation' number if you call the Helpdesk.

Filing your Employer Annual Return online

Remember: Your Employer Annual Return is due by 19 May.