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.

This process DOES NOT consist of the following:

•  P38A – Approval of P38A Employer Supplementary Return
The P38A form gives details about payments made to workers (Casual / Harvest ) who worked for you during the tax year but for whom you did not complete a form P14 or a form P38(S). P38A E-filing is not included as a part of the EOY Process and has to be approved and e-filed separately.

•  P38S – Student's declaration
P38S Student's declaration is for your student employees. Under the current HMRC rules and regulations, you are not required to file the P38S Student declaration form by Internet or by paper, however, you need to keep record of the P38S declaration for future reference.