PAYE Employer Annual Return election (P350)
Use the online service if you're an employer and you want to operate more than one PAYE scheme.
Documents
Details
If you바카라 사이트™re an employer and you want to operate more than one PAYE scheme, you must make a formal election. To do this you can:
- use the online service
- fill in the form on-screen, print it off and post it to HMRC
To apply online, you need a 바카라 사이트 Gateway user ID and password. If you do not have a user ID, you can create one when you apply.
If you use the online form, you바카라 사이트™ll get a reference number that you can use to track the progress of your form.
Before you start using the postal form
Make sure your browser is up to date.
You바카라 사이트™ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Updates to this page
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Added translation
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The guidance on how to complete an election has been updated to reflect changes that have been made to the P350 form.
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Form P350 updated for 2019 to 2020 tax year and to allow employer returns for both student and postgraduate loans to be made.
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Welsh translation added.
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An online service is now available.
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First published.