Form P35

 

In addition to submitting forms P14 as necessary, the employer must also send a form P35 to HMRC, providing a list of all the employees for whom a deductions working sheet has been prepared, showing details of:-

 

    • tax deducted or refunded;

 

    • the aggregate of the employer’s and employee’s NIC; and

 

    • the amount of statutory sick pay (SSP) paid.

 

 

 

 

The form also requires a summary showing the total of the tax and NIC for the year, the tax already paid to the collector during the year and the balance due at the end of the year. If, when preparing this summary from the deductions working sheets, it is discovered that an error has been made, the working sheet should be amended and the correct amounts included on the forms P14 and P35. The employer will remain responsible for any under-deduction of tax.

 

Under certain circumstances the employer must also complete a form P38A. This form requires full details of all casual employees and will be the subject of very close scrutiny in the course of any PAYE audit inspection.

 

Before submitting the form P35 and any forms of the P38 series, the employer must sign a declaration and certificate that, to the best of his knowledge and belief, the information provided is correct and complete. It should be noted that the declaration and certificate included on the form P35 relates also to the P14 end of year returns and that the declaration requires details of the number of forms P11D and P9D to be submitted.

 

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