Employer Annual Returns

6.11 Employer Supplementary Return (P38A)

Many employers do not use the Employer Supplementary Return (P38A). Instead, they provide P14s for all employees irrespective of the level of earnings – including those that are below the Lower Earnings Limit for National Insurance.

Online filing does not change the rules for the Employer Supplementary Return. If you send us the P38A on paper, but the P35 and P14s online, you will still qualify for the tax-free payment for online filing if you are a small employer.