2006-07 Employer Annual Return: P35 and P35N Notifications

We will be sending P35N notifications online from 7 March 2007 to tell you that your 2006-07 Employer Annual Return is due by 19 May 2007. You can send your 2006-07 Return as soon as it is ready.

If you have 50 or more employees you will get a P35N if you are registered for online services. If you have fewer than 50 employees you will get an online P35N if you are registered for our online services, and you sent your 2005-06 Return using the Internet.

Your agent will also be able to view your P35N if we have your authority (where you have completed an online agent authorisation or sent us an FBI2). Agents will be able to see the employer’s name and reference number on the P35N.

P35Ns will be available to view through your PAYE Online service page, even if you chose not to get code numbers or notifications from us online when you registered for online services. We recommend that you or your authorised agent subscribe to our email alerts service, which tells you when you have code notices, notifications or reminders to view. Find out more about viewing your P35N on your PAYE Online service page.

We will send you a paper Employer Annual Return (P35) if:

• you have not registered and activated our online services, or
• you have not authorised an agent to get online messages for you.

P35s have been going out since the end of January and will continue until March. You will also get a reminder to send your Return (an AR1) later. You can still choose to send your Return online even if we send you a paper P35.

We will not send you a paper P35 if you have to file online for 2006-07 (50 or more employees at 30 October 2005). You must still send a Return if one is due even if you do not get either a P35 or P35N. And you must send it online.