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PAYE Annual Return

A PAYE Annual Return (also know as an Employer Annual Return) comprises a P35 and P14 form.

  • The P35 combines all of your employees' end-of-year payroll totals
  • The P14 form is for each individual employee for whom a  P11 (or equivalent record) has been maintained

Most employers are required to file their PAYE Annual Return with HMRC online by the 19th May.

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