Employer end of year return (P35)

Overview

Note

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.

The P35 is an annual return that is completed by all registered employers after the tax year end, including 2018. This return gives details for everyone you employed at any time during the tax year. These details include:

The procedures for filing a P35 and the content to be included are explained in this section.

Next: How do you file a P35?