Employer Annual Returns

6.12 Send only one Employer Annual Return

You must not send us a paper P35 when you file your Employer Annual Return online, even if we have sent you a paper P35. If you do, and we process the paper P35 before the online P35, then we will treat your Return as being made by paper. That means if you are a large or medium-sized employer you will get a penalty for not filing online, or if you are a small employer you will miss out on the tax-free payment.