The P35 was an end of year return summarising tax and National Insurance for each employee before RTI was introduced.
What is a P35?
Before Real Time Information (RTI), employers submitted a P35 at the end of each tax year. It summarised all tax and National Insurance deducted for every employee.
Since April 2013, the P35 has been replaced by the Full Payment Submission (FPS) and Employer Payment Summary (EPS), which send payroll information to HMRC each time employees are paid.
Although the form is no longer used, understanding the P35 is helpful for historical records and legacy payroll systems.
Things to know
- A P35 was an annual payroll report submitted to HMRC summarising employee pay and deductions for the tax year
- It was part of the pre‑RTI (Real Time Information) system, before payroll reporting became real‑time
- The P35 has largely been replaced by FPS and EPS submissions, which report payroll information throughout the year
- It is still referenced in historical payroll records or when reviewing older processes
- Modern payroll systems no longer require P35 submissions, as reporting is handled continuously
FAQs
Is the P35 still used in payroll today?
No. It has been replaced by real-time reporting through submissions such as FPS and EPS.
What replaced the P35?
The Real Time Information (RTI) system replaced it, allowing payroll data to be reported during the year instead of annually.
Why might employers still refer to a P35?
It may appear in historical records or documentation from before RTI was introduced.
Do employers need to submit a P35 now?
No. Employers report payroll information through ongoing submissions rather than a year-end return.
