Employer Annual Returns

6.9 Service company or partnership Returns

If you are a service company or partnership, you can include provisional pay figures, including the deemed payment, if you do not know the exact amount at the 19 May. Send them to us online ensuring a tick is placed in box 6 (Total income tax deducted) of the P35. To avoid penalties, you must send us corrected figures by the following 31 January but you will still be charged interest from 19 April on any further sums due. No extra time is allowed where the deemed payment is due during the tax year following an in year event.