PAYE returns
With effect from 6 April 2012, under the system, known as Real Time Information (RTI), most employers (subject to certain exceptions, see E4.1104) are required to report online to HMRC details of an employee's pay and deductions for tax, National Insurance, student loan deductions together with the payee's identity at the time that the employee is paid. A final Full Payment Submission (FPS) should be sent on or before the employees' last payday of the tax year.
For all employers prior to 6 April 2012 (and for non-RTI employers after that date), there were two key annual returns:
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•ÌýÌýÌýÌý form P35, showing inter alia the total tax and National Insurance due, paid and payable
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•ÌýÌýÌýÌý form P14, the employer must submit this with forms P35 by 19 May after the end of the tax year1. The
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Web page updated on 17 Mar 2025 17:37