Employer end of year return (P35)

How do you make P35 payments and claim refunds?

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.

P35 payment methods

If you are filing your P35 after 23 January, any balancing payment due must be submitted with the P35.

If you are filing your P35 before 23 January, the December P30 payment may not be deducted from your account yet. This will need to be taken into account when calculating any balancing P35 payment that may be due.

A balancing payment that exceeds 10% of the total liability due for the year may be submitted. If so, interest is chargeable on the balance from 31 July of the P35 year to the date of the balancing payment.

If the balancing payment does not exceed 10% of the total liability due for the year, interest is chargeable on the balance. This interest is charged from:

  • 23 January following the end of the P35 year (for Revenue Online Service (ROS) filers)
  • 14 January following the end of the P35 year (for paper filers).

Claiming refunds

P35 overpayments due for refund must be claimed on the P35 Declaration or in writing. Otherwise a refund or offset will not be processed. ROS filers should claim any overpayment by completing the ‘Total refund amount’ field on the P35 Declaration on ROS. Valid refunds will be credited to your bank account.

You are reminded to register your bank account details by selecting the ‘Manage bank accounts’ facility on ROS. If your bank account details are not registered, a refund will not issue. For paper filers an overpayment can be claimed by completing line G on the P35 Declaration.

If no refund was claimed when filing your return, use MyEnquiries to submit your claim, as follows:

  • go to the ‘Add a new enquiry’ page
  • under ‘My enquiry relates to’, select ‘Employers’ PAYE’
  • under ‘And more specifically’, select ‘P35 overpayments’.

Alternatively, a refund can be claimed by writing to the P35 Amendments section, Collector General's Division.

Next: How do you file an amended and supplementary P35?