1. Statutory Forms & e-Filing
- LAKSHMI

2. Statutory Activities – Phases
Statutory Reporting & Processing in GB can be categorized into 3 phases
Start of year In Year End of year
P9(X) P45 P14
P9(T) P46 P35
P46(PEN) P60
P6 P11D
P7 P9D
2

3. Start-of-Year Process
P9 (X) Form – Generic Tax Code Changes
 Notice received from HMRC in the beginning of the tax year stating the tax year specific information which
is with effect from 6th April of the year.
 Specifies the income tax slabs and the rates
 Specifies the Threshold for tax calculation
 Specifies the change to be made to the employee tax codes tax codes
http://www.hmrc.gov.uk/helpsheets/p9x.pdf
P9 (T) – Individual Tax Code Changes
 Form received from HMRC for individual employees.
 Individual tax code details are received in case of any adjustments required for the respective employee.
http://www.hmrc.gov.uk/employers/e11-p3.pdf

4. In-Year Process
 In –year process can be based on the employee life – cycle with the organization which can be broadly
categorized into 3 phases
Joining Leaving Retirement
P45 (Starter) P45 (Leaver) P46 (PEN)
P46
P46 (EXPAT)

5. In-Year Process
P45 – Details of Employee leaving work
 P45 is issued when an employee leaves the organisation.
 It is a statement of Employee’s Earnings and the Tax deducted from Earnings till that period in the tax year.
 A P45 has four parts - Part 1, Part 1A, Part 2 and Part 3.
 Employer submits part 1 to HMRC and issues other three parts to employee
 Part 1 – Also known as P45 (Leaver) form. Submitted to HMRC by Employer
 Part 1A - Issued to Employee for his records
 Part 2 – Issued to Employee. Employee submits it to new employer
 Part 3 - Also known as P45(Starter) form. It is issued to Employee. Employee submits it to new employer
who in turn submits it to HMRC with all the details.
http://www.hmrc.gov.uk/forms/p45.pdf

6. In-Year Process
P46 – Starter Notification
 Employee submits P46, in case of
- First job
- P45 is not received from previous employer
 Details provided on this form enables to identify the appropriate tax code for the employee
http://www.hmrc.gov.uk/forms/p46.pdf
P46 (EXPAT) – Starter Notification
 For foreign nationals who are seconded to work in UK while remaining employed by an overseas employer
http://www.hmrc.gov.uk/ebu/p46-expat.pdf
P46 (PEN)– Pension Starter Notification
 To notify HMRC about starting pension payments for an Employee
http://www.hmrc.gov.uk/ebu/p46-pension.pdf

7. In-Year Process - Other notifications
P6 – Individual Tax code Changes
 Notice received from HMRC in case of tax code changes for employee during the tax year
Ex: Employee declares some additional income to HMRC
http://www.hmrc.gov.uk/employers/e13_page31_p6.pdf
P7 – Tax code Changes following the budget
 Specifies the tax code changes, if any, following the Budget
http://www.hmrc.gov.uk/forms/p7x.pdf

8. End-of-Year forms
Expenses & Benefits forms Annual Returns
P9D P14
P11D P35
P11D(b) P38S
P38A

9. EOY - Expenses and benefits forms
 Employer needs to file Expenses and benefits forms for each employee who have received them during the
tax year
 These forms must be submitted to HMRC by 6 July.
 Depending on Employee’s earnings, on of the these forms need to be filed.
P9D – Employees earning less than £8500
P11D - Employees earning £8500 or more
Threshold £8,500
 Includes only the value of the expenses and benefits employee receive from employer
 Threshold operates on pro rata basis if the employee works only for part of the year.
Ex: If an employee only works for 6 months of the year then P11D is used if their earnings in that period are
£4,250 or more.
http://www.hmrc.gov.uk/forms/p9d.pdf
http://www.hmrc.gov.uk/forms/p11d.pdf

10. EOY - Expenses and benefits forms
P11D(b)
 It must be filed by Employers in the following cases:
- Having P11Ds to submit to HMRC at the end of the tax year
- Received a form P11D(b) from HMRC
 P11D(b) need not be submitted if it is indicated in Employer’s Annual Return (P35) that forms P11D and
P11D(b) are not due.
http://www.hmrc.gov.uk/forms/p11db.pdf

11. EOY – Employer Annual Returns
 Employer Annual Return is due by 19 May following the end of the tax year.
 The Employer Annual Return comprises:
- Form P14
- Form P35
- Form P38A
P14 – End of the Year Summary
 The P14 form is a record of individual Employee Earnings, Tax, NIC, SMP, SSP, Student Loan and
Pension contributions, which are sent to the tax office as part of the employer's return.
 The two copies of P14 sent in with the returns; one for HMRC, the other sent on to the NI office.
http://www.hmrc.gov.uk/ebu/p14-p60-man-2010.pdf

12. EOY – Employer Annual Returns
P35 – Employer’s Annual Return
Summary of the end-of-year payroll totals for all of the employees.
http://www.hmrc.gov.uk/ebu/p35.pdf
P38(S) – Student Employees
 To indicate that Employee is a student who only worked during their holidays
 If employee is a full-time student with a holiday job, then they need not pay Tax. NI is to be paid if their
income is above £110 a week or £476 a month
http://www.hmrc.gov.uk/forms/p38s.pdf
Form P38A - Employer Supplementary Return
 Form P38A need to be submitted to HMRC in case of
- Employees for whom P14 is not submitted
- Employees for whom P38(S) is not completed during the year
http://www.hmrc.gov.uk/forms/p38a.pdf

13. EOY – Employer Annual Returns
P60: End of Year Certificate
 Employee’s copy of the summary of his earnings and tax paid for the tax year.
 P60 would be required for an individual
- to claim any overpaid tax amounts
- to apply for tax credits
 It acts as a proof of your income while applying for a loan or a mortgage
 It confirms an employee's final tax code, year's total Tax deductions and National Insurance contributions
and shows their total pension and/or earnings for the year
http://www.hmrc.gov.uk/forms/p60.pdf

14. Other Forms
Form Purpose
P32 Employer Payment record
SL1 Student Loan Start Notice
SL2 Student Loan Stop Notice
SSP1/SMP1/SAP1/SPP1 SSP/SMP/SAP/SPP Exclusions
SSP2/SMP2/SAP2/SPP2 SSP/SMP/SAP/SPP payment records

15. e-Filing
 e-Filing refers to the process in which individuals and businesses can communicate electronically with
government.
 The e-Filing for Great Britain component enables Employer to submit specific electronic forms to the
Government from SAP system and also retrieve certain forms vice versa electronically via a new
centralized Government Gateway.
 The e-Filing for Great Britain component is divided into two distinct processes:
• e-Filing Incoming
• e-Filing Outgoing
 e-Filing Incoming refers to the processing retrieve statutory forms from a Government Department or
agency via the Government Gateway, store them in SAP system. The information on these forms is updated
to colleague’s infotype data.
 e-Filing Outgoing refers to the processing to submit statutory forms to the appropriate Government
department or agency, from SAP system, using the Government Gateway.
15

16. e-Filing Incoming Process
The e-filing Incoming process comprises of following steps:
 Communication: XML Documents are retrieved by communicating with the Government Gateway, using the
report RPUEFI_START_POLL.
 Parsing : The imported XML Document are parsed (converted) into SAP understandable format and stored in
data structures in SAP.
 Matching: This data is matched to an employee in your SAP system based on the information provided on
each of the forms.
 Updating: Using Update Manager, data at the employee level is updated to their infotypes
Relevant Infotypes:
e-Filing incoming process updates two infotype records based on the forms received
• Infotype Tax Data GB (0065)
• Infotype Court Orders/Student Loans (0070) (Subtype CSL)
16

17. e-Filing Outgoing Process
 The E - Filing component is integrated with the End-of-Year (EOY) reporting functions available in the
Payroll Great Britain functionality, allowing to submit EOY data electronically within e-Filing Outgoing
functionality.
 Following forms can be send using the e-Filing Outgoing for Great Britain component:
• P35 - The standard program RPC35CG0 is used to generate and transfer P35. Report RPC35CG0
electronically fills Parts 3 and 5 of the P35 Form and then EOY report RPCEOYG0 is run to
electronically submit EOY data to HMRC
• P14 - EOY standard report, RPCEOYG0 is executed that electronically submits EOY data to the
Inland Revenue.

18. Standard Reports
Report Purpose
RPUEFO_STARTER Starter notification
RPCP45GN Leaver notification
RPUEFO_P46PEN Pension Starter notification
RPUEFI_START_POLL Poll Notifications from Govt Gateway
RPCEOYG0 EOY Report

19. Thank You