Employer Annual Returns

• 6.1 Employer Annual Return filing deadlines
• 6.2 Extra Statutory Concession if you file your Return within seven days after 19 May
• 6.3 Online filing using our free Online Return and Forms - PAYE
• 6.4 If you do not have to make a Return
• 6.5 Sending in a P35 with no financial entries, but with P14s
• 6.6 Gender Recognition Act
• 6.7 Cessation Returns when you stop trading
• 6.8 Sending insolvency and similar Returns online
• 6.9 Service company or partnership Returns
• 6.10 Net of foreign tax credit schemes
• 6.11 Employer Supplementary Return (P38A)
• 6.12 Send only one Employer Annual Return
• 6.13 What happens when you file online
• 6.14 Filing your Return online and the acceptance message
• 6.15 End of year certificate - P60
• 6.16 Overpaid statutory payments
• 6.17 Construction Industry Scheme
• 6.18 Employees earning below the Lower Earnings Limit
• 6.19 Employer's Contracting-out Numbers
• 6.20 Endorsing ('signing') your online Return
• 6.21 Filing large amounts of information online
• 6.22 Keeping other employees' records separate

Sending your Employer Annual Return in parts

• 7.1 Sending your Return in parts
• 7.2 Magnetic media and sending in your Return
• 7.3 Examples of sending your Return to us in parts

Amending your Return

• 8.1 Amending your Return