End of the tax year
End of year returns (for 2018 and previous years)
The information on this page refers to your obligations before 1 January 2019. For your current requirements, please see Employer obligations from 1 January 2019.
You must make an end of year return for every person employed at any time during the year, inlcuding 2018. You must submit end of year returns even if no tax or Universal Social Charge (USC) was deducted from an employee.
If you are registered for Revenue Online Service (ROS) you can file your P35 return electronically. If you are not registered for ROS you can file on paper forms.
This is your annual declaration and certificate for:
This is the form on which you record for each employee details about their:
This is the form for employees who do not have a Personal Public Service Number (PPSN) on which you record details about their:
This is the form you use to record taxable benefits.
Deadline for filing your P35
The deadline for filing your P35 return is 23 February if you file online using ROS. If you file using a paper return the deadline is 15 February.
A Form P60 template is available on the ROS online and offline application, and through payroll software providers. You can print Forms P60 (and duplicate copies) on your own blank stationary using this template.
You should not give a Form P60 to an employee who was not in employment on 31 December.
If an employee was in employment and ceased that employment on 31 December you must give them, both a:
Employees with serveral work periods in one year
An employee may have worked for you several times during the tax year. The pay and tax entries required on the P60 are different to the entries required on the P35L. The differences are:
- P60 — Section (A) PAY Question 3 asks you for a figure on ‘Pay in respect of this employment’. This is pay for the most recent period of employment only.
- P35L — the figures are the combined pay and tax figures for all periods of employment in that year.
- Example 1
An employee works with you for four periods during the year:
• 1 January to 15 February
• 21 April to 10 June
• 18 August to 29 September
• 24 November through to the following tax year.
The ‘date of commencement of employment’ means the latest period of employment (24 November).
When you issue a Form P60 on 31 December, enter at:
• Section (A) 3 the pay figure for the period 24 November to 31 December only.
• Section (B) 3 the tax figure for 24 November to 31 December only.
• Section (A) 1 the total pay from all employments from 1 January to 31 December. (This includes pay in any other employment.)
• Section (B) 1 the total tax from all employments from 1 January to 31 December. (This includes tax in any other employment.)
The entries for the Form P35L will be the combined amount of pay and tax for the four periods of employment with you.
With the introduction of PAYE modernisation, from 2019 onwards this end of year process for employers is no longer required.