This document provides an overview of statutory reporting and processing in Great Britain, which can be categorized into three phases: start of year, in-year, and end of year. It describes the various statutory forms used at each phase, including P9(X), P9(T), P45, P46, P11D, P35, and P60. It also discusses the e-filing processes for incoming statutory forms from the government gateway and outgoing submissions to government departments. Key aspects covered include payroll reporting timelines, purpose of each form, and how forms are used to update employee records.

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
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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.
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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)
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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