PAYE Forms you can send and receive online

2.7 Returns that do not have to be filed online

Some Returns do not have to be sent online. They are:

  • the Employer Supplementary Return (P38A)
  • Returns of expenses and benefits (P9D and P11D)
  • Construction Industry Scheme Return of payments to subcontractors (CIS36)
  • Direct Collection and Payment
  • Electoral Payments Returns (P35(EP), P527 and P528)
  • Examination Payments Returns (P524 and P525)
  • Taxed Award Schemes Returns (P440 and P35(TAS))
  • Profit Sharing Schemes Returns (P35(PS))
  • Norwegian Protocol Returns (P35 Offshore Protocol).