HMRC have decided to remove the requirement for employers to answer the end of year checklist that accompanied form P35 following the introduction of RTI filing.
The form is likely to still appear in most 2014/15 payroll software, previously it accompanied the final Full Payment Submission however there will be no longer a requirement to complete it.
According to HMRC's Tax information and Impact Note 17 December 2014, secondary legislation will amend the PAYE Regulations as from 6 March 2015, to remove the requirement for employers to complete the End of Year checklist when making their final Full Payment Submission (FPS) for the tax year from 2014-15 onwards. The end of year checklist is a box on the FPS that, when ticked, opens the end of year declaration, consisting of seven questions. This was a feature of the now defunct P35, which has been incorporated into the design of the FPS.
