End of year online filing of P35 and P14 to HMRC.

 

There are two tasks necessary to complete your year-end procedures, these are:-

In this guide we will look at filing P35s, P14s and creating P60s. Please refer to the document and video "Creating a file for 2013-14" for guidance on how to create a file for the next year.

What information do I need to file, and when should I submit it?

Your Employer Annual Return is sent to HMRC as a single online submission, and comprises of the following:-

In practice, Payroll Manager does not actually send 'forms' as such, but transmits the Employer Annual Return as one single electronic submission to HMRC.

The deadline for filing the Employer Annual Return is 19 May 2013, after which they may issue a fine for late submission. Payroll Manager allows you to send your return at any time, so you don't need to wait until 6 April 2013 before sending your return if you don't wish to.

Please ensure that you have finished entering payroll information for 2012-13 and that your data is correct and complete before submitting your return, as it is not possible to submit an amended return through Payroll Manager once HMRC have accepted your initial submission. Should you need to make an amendment at some point in the future you would have to do so via the HMRC web site directly.

In addition to filing your Employer Annual Return to HMRC, it is also a requirement to issue each of your employees with a form 'P60' which gives details of their final tax code as well as their total earnings and deductions for the year.

This guide takes you through the process of filing your returns to HMRC and producing your employee's P60 forms. An accompanying video showing an example of these procedures can be seen here: www.moneysoft.co.uk/support/payroll-software/video-end-of-year-filing.htm


Before you start

If you haven't yet registered with HMRC for a login and ID to enable you to file PAYE returns online then you need to do so as soon as possible. You can do this via the HMRC website: https://online.hmrc.gov.uk/registration/organisation


Sending your Employer Annual Return (P35 and P14)

1) - First ensure that you have the correct data file open. You can check this by looking at the title bar at the top of the screen, which should display your employer name followed by the year 2012-13 (click 'File - Open' if you need to select a different file).

Correct Year File

2) - Click 'Forms - Employer Statement P35' from the main menu to view the P35.

P35

There are various layouts of P35 available within Payroll Manager and you can choose the one that best fits your needs (e.g. the layout 'Agent's client authorisation with P14s' is designed for use by payroll agents). The layout that you choose has no effect on the underlying data sent to HMRC, which remains unchanged.

You should check that the figures shown on the P35 are correct and complete before proceeding.

3) - At the bottom of the P35 you will see the checklist and further declarations:-

P35 declaration

Answers to questions 1-6 of the 'checklist' are set by default to the most common response. If this is not correct for your situation then close the P35 screen and click 'Employer - Employer Details - P35 Questions' to make any necessary changes. If you have provided any expenses or benefits to your employees (which need to be reported later via a P11d submission) then you should indicate this on same screen.

4) - When you are satisfied that all information is correct and complete, click on the button at the top of the P35 marked 'Click here to file this P35 and all the P14s online'.

[N.B. In some circumstances this button may say 'Online filing: blocked - (your data fails validation - click here for details)'. If this is the case then click on this message to view the validation report, which will show what information is missing or incomplete].

Click to file P35 online

5) - The following dialogue box will appear - click 'Start' to file the submission

Click Start

6) - Payroll Manager will then validate your data, verify your online filing ID and password and send the submission to HMRC.

Submission sent

7) - Click 'OK'. Your submission has now been received by HMRC. Normally HMRC will respond to this submission within a few seconds, however during busy periods your response may take longer. Click 'Check for responses'.

check for response

8) - On receipt of your response from HMRC, Payroll Manager will show that the submission has been successful and will ask if you wish to print a copy of the submission for your records (recommended).

Suceess

And that's it! You have successfully filed your Employer Annual Return for 2012-13.


HMRC filing log

Payroll Manager keeps a record of all online submissions sent within that particular tax year. If you wish to see a record of these submissions click 'Tools - Online filing - HMRC filing log'.

HMRC filing log

Click on the name of a particular submission, and then click 'Details' to view the submission report.

HMRC filing details


P60 forms for employees

A copy of form P60 should be issued to each employee working for you at the end of the tax year. You must give your employees their P60s by 31 May, but they can can be produced at any time (i.e. you don't need to have filed your P35 return before doing so).

Payroll Manager has been approved by HMRC for printing P60 forms onto plain paper, or if you wish you could choose to issue 'pdf' versions of the P60 providing your employees have agreed to receive electronic copies.

Producing the P60s

1) - First ensure that you have the correct data file open. You can check this by looking at the title bar at the top of the screen, which should display your employer name followed by the year 2012-13 (click 'File - Open' if you need to select a different file).

Correct Year File

2) - Click 'Forms - End of year P60' from the main menu, and select 'All' to produce a P60 for each employee.

Select All

3) - Click on the button at the top of the P60 marked 'Exclude Leavers' - you will then be left with a P60 for each employee that was with you at the end of the tax year.

P60 exclude leavers

4) - You can then either print, save as pdf or email the P60s as appropriate.

P60