Employer end of year return (P35)

How do you file a P35?


2018 is the final year for which a P35 is required.

From 1 January 2019, the P35 is abolished in line with PAYE Modernisation.

For your current requirements, please see Employer obligations from 1 January 2019.

There are two methods available to you for filing P35 returns up to 31 December 2018.

Revenue Online Service (ROS)

ROS is a quick and secure way to file your P35 online and to pay any balance due. If you are registered for ROS, you can upload a P35 electronically by using ROS-compatible payroll software. You can also file online for manual payrolls.

For customers who paid and filed using ROS, the P35 filing deadline was extended to 23 February following the tax year end.

ROS provides a specification to software payroll providers, which ensures that their systems can be used on ROS. Here is a list of the payroll providers who have advised us that they have ROS-compatible software.

If you are a mandatory e-filer and you do not file and pay on ROS, a penalty may be raised. Please see your mandatory e-filing obligations.

Paper returns

Paper returns are only available to customers who are not mandatory e-filers and who do not have access to ROS. If you were approved to submit paper returns, you will have received the following forms:

This must be signed, dated and a contact number provided.

  • P35LF – includes details of taxable benefits and pension products
  • P35L – includes details of employees with a Personal Public Service Number (PPSN)
  • P35L/T - includes details of employees for whom their PPSN is not known. The full name, private address, date of birth and mother's surname at birth must be provided for these employees.

These forms were due to be completed and submitted with payment by 15 February following the tax year end.

Next: Who do you include on a P35?