Employer's return

This is a collection of forms (often referred to as a P35) which every employer running a PAYE scheme must send to HMRC each year. The return is made up of the following parts:
 * one P35 summarising payments to HMRC
 * one P14 for each employee
 * one P38 for payments outside of PAYE (optional)
 * P??? expenses payments (optional)

The revenue is currently moving over to online submission. Early adopters are currently being given tax free incentive payments for filing online. However, soon (the deadline has recently changed) every employer will be required to submit their returns this way.