Employer Annual Returns

6.22 Keeping other employees' records separate

When you file online, you must send the P35 and all the P14s using the Internet or Electronic Data Interchange.

If you want to keep some employees' details separate (for example, your directors), you may have to make arrangements to send in your P14s in parts, but you must still make a single online P35 Return.

Or you can talk to us about splitting your PAYE scheme into two and having the directors in a separate PAYE scheme. If you split your scheme, you will have to make two Returns. You can keep some employees' records separate under the same employer's reference if you want, but you must bring all the separate details together in a single P35 when you file your Return.