PAYE Forms you can send and receive online
2.6 Employer Annual Returns
Different types of Employer Annual Return can be made at the end of the tax year depending on the types of payment you make to your employees.
You must send us a Return if you are required to prepare a P11 Deductions
Working Sheet (or equivalent record) for any employee during the tax year.
For example, you must prepare a Deductions Working Sheet (or equivalent record)
where, for any week or month, an employee:
- gets pay equal to or greater than the NIC Lower Earnings Limit
- receives pay and we have notified you of a code number or you are required to operate a code by the P45/P46 procedures detailed in Employer Helpbook Day-to-day payroll (E13).
Online filing only applies to the Employer Annual Return for these types of
payments to employees:
- PAYE (subject to tax and/or National Insurance contributions)
- payments subject to National Insurance contributions only
- payments of occupational pensions
- Statutory Payments (Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay, Statutory Adoption Pay) only
- Payments of tips (or TRONC) only
- PAYE-part only, where there is a combination of regular employees and subcontractors in Construction Industry Schemes.
Occasionally, an employee sends us his or her own P14 end of year information under the direct payment arrangements. Returns made by employees do not have to be filed online and will not qualify for the tax-free payment for online filing.
