Employer Annual Returns

6.5 Sending in a P35 with no financial entries, but with P14s

Sometimes, you may have to fill in a P35 where you have nothing to report in the 'accounting' boxes, but you still have to send us P14s. For example, where all your employees are paid at or above the Lower Earnings Limit for National Insurance, but below the National Insurance Earnings Threshold. Another example is where all your employees are confirmed by us as resident abroad and working for a UK employer, and we have given them an 'NT' tax code.

If you are a small employer and you send us your P35 online with no financial entries but with necessary P14s up to the year 2008-09, you will qualify for the online filing tax-free payment.

Remember, if you are a small employer, you will not qualify for an online filing tax-free payment if you make an unnecessary Return.