File your Employer Annual Return: P35 and P14s

Your Employer Annual Return is due by 19 May following the end of the tax year. Filing your return online is quick, easy, convenient and secure – and it’s a requirement for almost all employers.

This guide lists the different ways you can file your return online, and sets out what you need to do to get started. It explains how to amend your return if you need to make a change after it has been filed. And it provides a link to separate guidance for employers who are exempt from the requirement to file online.

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Who needs to file an Employer Annual Return?


The requirement to file online


Notifying HMRC if you have no Employer Annual Return to make


Registering for PAYE Online


Online filing methods you can choose from


Avoiding common errors


Acceptance and rejection messages when you file online


Sending your P14s and P35 separately


Adjusting your return before you have filed it


Amending your return after you have filed it


If an agent files online on your behalf


Employer Annual Return records