EPAPP/2 - Substitute Forms P14/P60

If an employer seeks approval to use a substitute P14 or P60 ask them to send you a specimen of each form they intend to use.

When you see the form check to see if it appears on the list of centrally approved substitute forms in the Intranet Library under 'Lists and Tables'.

If the form is not listed, submit the specimen to HMRC Forms, Room 57, 1st Floor, New Wing, Somerset House, Strand, London WC2R 1LB:

• attach a photocopy of the employer's letter requesting approval
• tell HMRC Forms if there are any special features of the PAYE scheme, for example if it is a 'pensioner only' scheme
• if the form is a P60 substitute, tell HMRC Forms if the employer submits online or magnetic media returns.

If listed, advise the employer that the form is OK and can be used.

If the form is a continuous stationery P14 substitute, advise the employer that:

• individual forms P14 must be separated with clean edges and sprocket margins removed before submission to HMRC
• National Insurance and Tax copies must be separately bundled
• continuous stationery forms unseparated will not be accepted.

Pension funds can continue using old style P14 substitutes, provided these have been seen and approved by Forms Unit for 1997-98 or a later year.

For information on PAYE substitute forms, see EP3532.