Paragraph 22 Return by employer at end of year

non-Real Time Information employers;

Real Time Information employers in relation to years in which they were, for the whole of the year, non-Real Time information employers; and

Real Time Information employers to whom HMRC has given a notice requiring a return under regulation 73 of the PAYE Regulations (annual return of relevant payments liable to deduction of tax (Forms P35 and P14) in respect of a tax year.

such particulars as HMRC may require for the identification of the employee,

the year to which the return relates,

in respect of each and under each of the category letters, the total amounts for the year shown under—

the total amount of any statutory maternity pay paid during the year; F9...

the total amount of F11F12... statutory paternity pay paid during the year;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the total amount of statutory adoption pay paid during the yearF14; F15...

the total amount of statutory shared parental pay paid during the yearF16; F17and

the total amount of statutory parental bereavement pay paid during the year.F18; and

the total amount of statutory neonatal care pay paid during the year.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the total amount of earnings-related contributions payable by him in respect of each employee during that year;

the total amount of earnings-related contributions payable in respect of all his employees during that year;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

in respect of statutory maternity pay paid during that year to all his employees, the total of amounts determined under regulation 3 of the Compensation of Employers Regulations and deducted by virtue of regulation 4 of those Regulations; F21...

in respect of statutory paternity pay paid during that year to all his employees the total of the amounts determined under regulation 5 of the F23F24... statutory paternity pay and Statutory Adoption Pay (Administration) Regulations 2002;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

in respect of statutory adoption pay paid during that year to all his employees the total of the amounts determined under regulation 5 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002F26; F27...

in respect of statutory shared parental pay paid during the year to all his employees the total of the amounts determined under regulation 5 (deductions from payments to the Commissioners) of the Statutory Shared Parental Pay (Administration) Regulations 2014F28; F29and

in respect of statutory parental bereavement pay paid during the year to all his employees the total of the amounts determined under regulation 5 of the Statutory Parental Bereavement Pay (Administration) Regulations 2020.F30; and

in respect of statutory neonatal care pay paid during the year to all his employees the total of the amounts determined under regulation 5 of the Statutory Neonatal Care Pay (Administration) Regulations 2025.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the total amount of earnings-related contributions originally payable (in accordance with sub-paragraph (2)(a)) in respect of each employee to whom sub-paragraph (2A) applies;

the total amount of earnings-related contributions originally payable (in accordance with sub-paragraph (2)(b)) in respect of all employees to whom sub-paragraph (2A) applies;

the total amount of revised earnings-related contributions payable in respect of each of those employees;

the total amount of revised earnings-related contributions payable in respect of all those employees,

the difference between the amount certified in paragraph (b) and paragraph (d) of this sub-paragraph in respect of all of those employeesF32.

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sub-paragraphs (2) to (5) shall not apply; and

the making of F39the returns shall be subject to such conditions as HMRC may direct as to the method of making it.