| Commentary

(g) Employer's returns

| Commentary

(g)     Employer's returns

The employer must make various annual returns before 20 May following the tax year. In particular, he must deliver the P35 and P14 (relevant payments liable to deduction of tax) and the P38A (relevant payments not so liable). He must also deliver before 7 July, in respect of each relevant employee, the P11D, giving details of earnings other than in money (see SI 2003/2682 regs 73, 74 and 85 in particular). Those documents will often be of assistance in establishing the full value of any

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