The End of Year Approval Process consists of the following:

•  P14 – Approval of all Employees / Directors End of Year Summaries
You should check and approve the P14 of each each Employee / Director in the list against the Deductions Working Sheet (form P11), or any other equivalent record.

•  P35 – Employer Annual Return - Checklist, Declaration and Certificate
This section consists of several statements covering the return of forms P14, P11D, P11D(b) and P9D. The appropriate boxes need to be ticked to indicate that forms are enclosed, will be sent later, or are not due. The details of the person signing the form will be recorded.