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Employer's Supplementary Return

To be filled in by the employer

Employer's Name

Demo Employer Limited

Inland Revenue
Office name

Employer's
PAYE reference

Accounts Office
reference

Workers for whom you have not completed form P14 or a form P38(S) for the year 6 April 2007 to 5 April 2008

You must complete this form if you answered 'No' to Question 1 of the checklist on your form P35 Employer's Annual Return.

This form asks for details about payments made to people who worked for you during the year to 5 April 2008 but for whom you did not complete a form P14 End of year Summary or a form P38(S) Student employees.

Look at your records for each worker and consider whether :

1 you hold a form P46 PAYE - Notice of new employee that has been completed at either statement A or statement B by the worker

2 the worker has paid less than £4 every week,or £64 if paid monthly.
* Please refer to the note about pay on the right hand side of this page

If for each of your workers you are able to answer YES to both of the above questions, there is no need to complete the back of this form. Please sign the declaration below and return the form.

If the answer to either question is NO for any worker, please complete the back of this form in respect of those workers.

Once completed, this form should be sent in together with your form P35 Employer's Annual Return.

* Note about pay

Pay includes
* salaries
* wages
* fees
* overtime
* bonuses
* commissions
* pensions
* holiday pay
* payments in lieu of benefits in kind, for example, board wages
* meal vouchers (if worth more than 15p a day)
* lump sum payments when employment ends (if more than £0,000)
* expenses payments or benefits for directors and employees earning at a rate of £,500 a year or more
* vouchers which can be exchanged for cash, goods and services
* the cost of providing rent-free accommodation
* transport vouchers
* amounts charged to employees' credit cards provided by you
* any other payment of emoluments to your employees
* any payment which the employee is liable to pay but that you pay for him or her.

This list does not cover all of the items you should treat as pay. For more information see booklet CWG2, Employer's Further Guide to PAYE and NICs. If you are not sure about an item, ask your local Inland Revenue Office.

I declare that for each worker for whom I have not completed a form P14 End of Year Summary or a form P38(S) Student employees

* I hold a form P46, that has been completed at either Statement A or Statement B by the worker and
* the worker was paid less than £4 every week, or £64 if paid monthly.

Employer's signature

If there is not enough space in either Section, please continue on a separate sheet. When you have filled in all the details, please sign the Declaration below and return the form.
*For information on the items that should be treated as pay, please refer to the note overleaf

Enter in Section A details for
* any worker who was paid £4 or more in any week, or £64 or more if paid monthly, or
* any worker who was taken on for more than a week unless he or she was a harvest worker (who should be entered in Section B - see below).

Employed
as state
type of
work done

Full name of the person employed
please include title of Mr/Mrs/Miss/Ms

Last known address

National Insurance number if known

Dates employed if less than a full year

Total pay * for the year to 5 April 2008

For official use only

Enter in Section B details for
* any worker who was paid more than £00 in total by you in the year to 5 April 2008 who has not already been listed in Section A
* harvest workers. For more information about harvest workers please refer to booklet CWG2, Employer's Further Guide to PAYE and NICs.

Employed
as state
type of
work done

Full name of the person employed
please include title of Mr/Mrs/Miss/Ms

Last known address

National Insurance number if known

Dates employed if less than a full year

Total pay * for the year to 5 April 2008

For official use only

I declare that to the best of my knowledge and belief

* I have made no payments that need to be listed above, or

* that the details given above, and on the attached sheets, are correct and complete.

Employer's signature