Under the PAYE system what are an employer's duties at the end of the tax year?
Employers must give all employees in employment on 5 April (the end of the tax year), a form P60, showing among other detail "total for year" figures of pay and tax deducted. This must be done by 31 May. Employers that do not yet operate real time information (RTI) for their PAYE reporting must also submit P14 and P35 end-of-year returns on or before 19 May following the end of the tax year (electronically, unless one of the limited exceptions applies).
Employers are required to use RTI from 6 April 2013, unless notified otherwise by HM Revenue and Customs. Once an employer is using RTI, it will no longer need to submit forms P14 and P35 on an annual basis, as HM Revenue and Customs will have accumulated the equivalent information from the separate reports that the employer has made during the year on the occasion of each payment.