You can send your P14s and P35 separately if:
We strongly recommended that you check what your software will do before you try to send your P14s and P35 separately. If you use more than one payroll system, you must make sure that all are consistent with the way that you want to send your Return. You cannot send both a complete Return (P14s and P35 together) and a separate part for the same year.
You must only send one P35 for your employer PAYE reference. If you try to send your P14s and P35 separately when your software is not programmed for it, we may get several P35s for your PAYE reference for the same year. If you send a P35 with each batch of P14s, we will treat the first P14 and P35 submission as your 2007-08 Return and reject any later attempts to send a P35 and P14s. That means that you must send any corrections or additions as an amendment.
Each batch of P14s must be sent with a cover sheet showing a Unique Identifier. You can use any characters or name you want as the Unique Identifier (or it may be generated by your software), but it is important that each batch has its own. Different batches of P14 that use the same Unique Identifier will overwrite each other. This can lead to the P35 showing incorrect figures, which in turn will lead to the Return failing the final Quality Standard check and being rejected.
Only enter on the P35, the number of uniquely referenced batches of P14 that have been submitted. Do not enter the actual number of P14s being submitted or include the P35 or any P38A in the number of parts being sent.
We strongly recommend that the P35 is the last item you send. If you use a payroll agent, check with them when they are sending the P14s.
Each batch of P14s will be checked against the Quality Standard. A successful submission will get the following messages by email and in the software used to send the Return:
Email: The submission for reference < Employer's PAYE Reference > was successfully received on <date>. If this was a test transmission, remember you still need to send your actual Employer Annual Return using the live transmission in order for it to be processed.'
Software: 9003: This P14 submission has been accepted and is awaiting further processing.
The batch of P14s will then be held until all the other P14s and the P35 have been received and the whole Return checked against the Quality Standard. You can replace a batch of P14 at any point up until we have accepted the complete Return.
From 6 April 2008 we will only send an acceptance or rejection message in response to the P35 part once it has been consolidated with all the P14 parts and the whole Return has passed the Quality Standard (see When will you get a response to your P35?). A successful Return will get the following messages by email and in the software used to send the Return:
Email: The submission for reference < Employer's PAYE Reference > was successfully received on <date>. If this was a test transmission, remember you still need to send your actual Employer Annual Return using the live transmission in order for it to be processed.'
Software: '9004: The EOY Return has been processed and passed full validation'
A P35 received before 6 April will get the '9004' acceptance or a rejection messages when you send it the P35, without being consolidated with the P14s.
The changes from 6 April 2008 do not affect P35 test submissions. As the acceptance or rejection messages for 2007-2008 will tell you if the whole Return has consolidated or not, we recommend that you do not use test the P35.
An unsuccessful P35 submission will get an email as follows:
The submission for reference < Employer's PAYE Reference > was received on <date>. Unfortunately it could not be accepted as it failed data checks. To correct this please use the help provided within the software you used to complete your form and send it again'.
We will also send an online message to your software showing what the error was. If we reject your Return you must correct it and re-send it before 19 May to avoid a penalty.
We will reject the P35 if any of the figures do not add up to the corresponding information on the P14 parts. For example, if the total tax paid figure on the P14 part(s) does not add up the total tax paid figure on the P35. We will hold the P14 parts but will treat the P35 as if it has not been received.
Please note that the while we reject the P35, the cause of the error may be in one of the P14 parts. If your P35 is rejected, you must review all the information sent and, if necessary, replace an incorrect P14 part before resubmitting the P35.
You will get your acceptance or rejection message straight away once we commence full processing. But there will be occasions where messages will not go back immediately. They are:
6 April to full processing – because of the number of employers sending Returns, we manage the build-up to full processing, with all the Returns stored in readiness. This period normally takes 10 days to two weeks. Please do not try and resubmit the P35 again while you are waiting for the message.
Where the P35 is not the last part received – we will not send a response to the P35 until the outstanding P14 part is received and we have validated the complete Return.
