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Almost all employers are required to file their Employer Annual Return (form P35 and forms P14) and starter and leaver information (forms P45, P46, P46(Pen) and P46(Expat)) online. However, a small number of employers are exempt from this requirement and can file this information using paper forms if they choose to do so. There are also some employers who must file on paper.
This guide lists the types of employer that can or must file their forms on paper and explains where to go for step-by-step guidance on filing in this way.
Many exempt employers choose to file online because of the greater speed and convenience it offers and because it helps to reduce errors.
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Only the groups covered below have the option of filing their annual return and in-year starter and leaver forms either online or on paper.
Unless they’ve previously received a tax-free payment for filing their return online, employers who operate this scheme (using forms P12 and P37 instead of forms P14 and P35) can file either online or using paper forms. There’s no need to claim exemption in these circumstances. For more details on operating this scheme, follow the link at the end of this section.
Practising members of religious societies or orders whose beliefs are incompatible with the use of electronic methods of communication are exempt from online filing requirements.
To claim exemption, you must write to your HMRC office with full details so your claim can be considered.
To claim exemption, you must write to your HMRC office with full details so your claim can be considered. The following conditions must be met:
Previously limited companies filing a form P35 relating to payments received for work in the construction industry had to submit these on paper. However, since April 2011 they can file these returns online. To do this, employers should ensure that they register for PAYE online and submit their return before the 19 May deadline.
How to register for PAYE Online
Simplified PAYE for domestic employees
Employers and certain employees who have special arrangements with HMRC for the direct collection of PAYE tax and/or National Insurance must file their annual return on paper.
You’ll find step-by-step guidance on completing your Employer Annual Return using paper versions of forms P35 and P14 in HMRC’s Employer Helpbook E10, 'Finishing the tax year'.
You can download Employer Helpbook E10 in PDF format using the link below. Or you can order a copy from HMRC’s Employer Orderline.
Download Employer Helpbook E10, 'Finishing the tax year' (PDF 322K)
You’ll find step-by-step guidance on completing your starter and leaver information using paper versions of forms P45 and P46 in HMRC’s Employer Helpbook E13, ‘Day-to-day payroll’’.
You can download Employer Helpbook E13 in PDF format using the link below. Or you can order a copy from HMRC's Employer Orderline.
Download Employer Helpbook E13, 'Day-to-day payroll' (PDF 421K)
Find contact details for HMRC's Employer Orderline
If you file your Employer Annual Return (P35 and P14s) or starter and leaver information on paper when required to file online, HMRC may charge you a penalty.
