Employer Annual Returns

8.1 Amending your Return

You must make a full and complete Employer Annual Return consisting of the P14s and one P35 for a single PAYE reference either in a complete submission or in parts. Exceptionally, you may need to send us extra (supplementary), additional or corrected details because, for example you have updated your payroll information or you have found out that there was an error in your earlier Return.

We only accept amended information on a P14 and P35.

You must show us only the amount of any extra (supplementary) information. For example, if your original P14 showed £100 too much tax, your amended P14 must show - £100 (minus £100). If you amend any P14s, you must send an amended P35. If you only need to change the P35 details you must send an amended P35 only but again you must only show the amount of the amendment and not revised totals.

You must let us know in writing as soon as you realise that there is an error in your Return. You will need to send us an amendment, along with an explanation of why the error occurred.

Amended information does not have to be sent in the same way as the original Return. Amendments can be made on paper or by using our free Online Returns and Forms - PAYE product. You will need to register before you can use the service.

Some third party software will also allow you to send an amendment. You may want to check this with your software developer. Or you may send amendments on paper using approved stationery.

You must send a letter explaining the reason for the amendment to your HM Revenue & Customs office.

Employers who must file online will not attract the non-filing penalty if an amendment is sent on paper.

You can only send us an amendment online if your original Return has already been received and accepted by us. And you can send your amendment to us online even if you did not send your original Return online.

If you are a small employer, you will still get your tax-free payment for early online filing, as long as you sent us your original Return online.

When sending an amended P35 using Online Return & Forms - PAYE, the questions on the 'Amended P35 - Checklist' screen should show the same answers as the original P35 unless they are specifically affected by the reason for the amendment.

On the 'Amended P35 - Declaration' screen, the P14 box must be "checked" and only P14s that have changed because of the amendment must be included with the amendment. If no P14s have changed, the box must still be "checked".

The P38A and P11D questions should show the same answers as in your original P35. If your original P35 had the button "P11D will be sent later" checked, then the amended P35 should show the same even if the amendment has been made after the P11Ds have been sent.

If you are amending any P14s, you must also send us an amended P35, even if the P14 changes do not alter any of the figures shown on the original P35. (If so, you need to send us a 'No Return necessary' P35.)

You can amend your P35 even if you do not have any amendments to make to your P14s.