PAYE: Employer Annual Return election (P350) now has an online option

24 December 2015

If you need a different employer PAYE reference for different groups of employees, you must use this form to make a formal election. You should do this at any time before the beginning of the tax year that you want the formal election to start.

You must have a valid business reason to make an election for more than one employer PAYE reference as HMRC may refuse any election which appears to have been made wholly or mainly for an improper purpose.

If HMRC refuse your election, they will tell you within 60 days of getting your election request. If you disagree with their reasons for refusal, you can appeal within 30 days of the date of issue of the notice.

To make this election you can:

  • use the HMRC online service (you’ll need to log in to your tax account)
  • fill in the form on-screen, print it off and post it to HM Revenue and Customs

You will need to fill in the postal form fully before you can print it. You can’t save a partly completed form so you should gather all your information together before you start to fill it in.