PAYE52015 - Employer returns: employer return forms: form P14

Form P14 is a return for an individual taxpayer.

It can be used for the following scheme types

  • DCNI
  • DOME
  • DPGEN
  • DPNI
  • EPA
  • EXAM
  • NI
  • OCPN
  • P
  • PSC
  • PSS
  • SICK
  • TRONC

An employer must complete a form P14 for each employee where they were required to complete a P11 deductions working sheet during the year. This must be submitted to the Processing Office with form P35 (for years up to 2004 and for all paper only returns for all years) by 19 May following the end of the income tax year to which it relates.

For example, form P14 for 2010-11 must be held by the Processing Office on or before 19 May 2011.

Form P14 shows

  • The name and address of the employer
  • Tax Office name, number and reference
  • Tax year
  • Employee’s personal details including name, private address, date of birth and national insurance number
  • National Insurance Contributions (NIC) paid (both employer and employee)
  • Scheme Contracted-out number (if applicable)
  • NIC rebate
  • Statutory adoption pay
  • Statutory maternity pay
  • Statutory paternity pay (for years up to 2010-11)
  • Ordinary statutory paternity pay (for years from 2011-12)
  • Additional statutory paternity pay (for years from 2011-12)
  • Statutory sick pay
  • Employee’s widows and orphans life assurance contributions
  • Pay and income tax details (distinguishing between any previous and current employment) and the total for the year
  • Final tax code
  • Date of starting and or leaving (if appropriate)

For years up to 2010-11 the form P14 is in three parts

  • The first is a copy for NICO
  • The second is a copy for the Processing Office
  • The third is an End of Year certificate form P60 for the employee

During 2010-11 the form P14 was changed to a 2 part form

  • The first is the HMRC copy
  • The second is an End of Year certificate form P60 for the employee

The employer is responsible for separating each part and, for years up to 2010-11, must

  • Put the NICO and Processing Office copies into separate bundles in alphabetical order and submit both parts to the Processing Office by 19 May

And

  • Provide a completed form P60 to each employee who was working for them at 5 April and for whom PAYE and / or NICs were paid. This must be done by 31 May. From April 2011 the employer can provide the form P60 paper or electronically

Substitute Forms P14

If an employer contacts you to request approval to use a substitute form P14 (or P60) you must advise them that Booklet RD1 'Specification for Employer's PAYE End of Year Substitute Forms P14 & P60' is available for information about the designs of substitute forms P14 and P60. This publication can be downloaded from our website at www.hmrc.gov.uk/ebu/pnforms.htm.

If the above booklet does not answer the employer's query you must ask them to

  • Telephone HMRC , Customer Information Delivery Team (CaM) on 020 7438 4264

Or

  • Forward a specimen of each form that they intend to use either
    • Directly to their local Processing Office
Or
    • To HMRC , Customer Information Delivery Team (CaM) at the address below

On receipt of the specimen

  • Ensure that it appears on the list of centrally approved substitute forms in the Intranet Library under 'Lists and Tables'
  • If the form is listed confirm that the employer may use it when submitting their return

Otherwise

  • If the form is not listed submit the specimen to

HMRC
Communications and Marketing
Customer Information Delivery
Room 57, New Wing
Somerset House
Strand
London
WC2R 1LB

    • Attach a copy of all correspondence
    • Advise the Customer Information Delivery Team of any special features of the employer record (for example, 'pensioner only scheme')
    • If the form is a P60 substitute, advise the Customer Information Delivery Team if the employer submits online or by magnetic media

If the form is a continuous stationery substitute advise the employer that before submission

  • Each individual form must be separated with clean edges and sprocket margins removed, and that unseparated forms will not be accepted
  • National Insurance and Tax copies must be bundled separately