Are there any PAYE forms and returns that cannot be filed online?
Yes. The following forms cannot be filed online:
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nil forms: P35, P11D, P11D(b) or P9D
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amended forms: P38A, P11D or P11D(b)
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more than 5 P11D's without National Insurance Numbers on them (or 5% of total
submission if more than 100 forms submitted)
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P11D for expenses payments and benefits, which are covered by a dispensation
or PAYE settlement agreement
