HMRC: Frequently asked questions

What PAYE forms and returns can I send over the internet?

You can send the following PAYE forms and returns over the internet:

End of year returns:

P35 - Employer Annual Return
P14 - End of year summary
P38A - Employer Supplementary Return
P38(S) - Student end of year summary (not available in the HM Revenue & Customs software)
P12 - Employer annual deduction card (simplified deduction scheme)
P37 - Employer Annual Return (simplified deduction scheme)

Expenses & Benefits returns:

P11D - Return of expenses payments and benefits
P11D(b) - Return of Class 1A National Insurance contributions due
P9D - Expenses and benefits form

Other PAYE forms:

P45(1) - Employee leaving work
P45(3) - Employee starting work
P46 - Employee starting work (with no P45)
PENNOT - Pension Notification (not available in the HM Revenue & Customs software)
WNU - Works Number Update
P46(car) - Provided for the private use of an employee or director