Transitional arrangements for PAYE modernisation

P35 and P60 2018

P35 2018

Up to and including 2018, you are required to file a P35 return within 46 days from the end of the tax year.  In respect of the 2018 tax year the deadline is 15th February 2019. This is extended to 23rd February 2019 for employers who both pay and file online. 

If you cease to be an employer during 2018, you must submit P35 within 46 days of the last day of business. This applies up to and including 2018. 

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

P60 2018

You must issue all employees in employment on 31 December 2018 with a P60. You should not give a P60 certificate to any employee who was not in employment on 31 December. 

An employee who was in employment on 31 December 2018 and ceased that employment on that date should be given a form P45 and a form P60. 

The P60 for 2018 will be the last P60 you issue to your employees. P60s are abolished from 1 January 2019 in line with PAYE modernisation. 

The Form P45 is also abolished for employments which cease after 1 January 2019.