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 employed 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 19th of May following the end of the income tax year to which it relates.

For example, form P14 for 1999/2000 must be held by the Processing Office on or before 19 May 2000.

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
• 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)

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

The employer is responsible for separating each part and must

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

And

• Provide a completed form P60 to each employee who was working for them at the 5th of April and for whom PAYE and / or NICs were paid. This must be done by 31st of May

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.

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

• Telephone HMRC , Forms & Information Delivery on 020 7438 6088

Or

• Forward a specimen of each form that they intend to use either

Or

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
Information Delivery
2nd floor, SW Wing, Bush House
London
WC2B 4LL

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