What is P14 Form? For UK Employers and Employees

What Data Did the P14 Summary Include?

For tax professionals, the detail within the P14 was paramount. It was the definitive source document for a taxpayer’s employment income history for a given year.

To fully appreciate the historical weight behind the query what is the P14 summary?, one must review the comprehensive data fields it mandated.

These fields provided a granular view of an employee’s relationship with the Exchequer:

Employee Personal Details: Including the full name, National Insurance number (crucial for accurate NIC tracking), and the tax code applicable at the end of the year.
Taxable Pay and Income: The total gross pay received by the employee in that employment during the tax year, including salary, wages, bonuses, and commission. Importantly, this figure determined the ultimate tax liability.
Income Tax Deducted (PAYE): The total amount of income tax deducted under the PAYE scheme for the year.

National Insurance Contributions (NICs): A precise breakdown of both the employee’s (Primary) and employer’s (Secondary) contributions, categorised by the relevant National Insurance letter applied throughout the year. This ensures accurate contribution history for State Pension purposes (For the official guide on National Insurance, see the GOV.UK detailed information on NICs).
Statutory Payments: Details of any Statutory Sick Pay (SSP), Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), or Statutory Adoption Pay (SAP) paid during the period. These payments often have tax and NIC implications that needed to be clearly reconciled.
Student Loan Deductions: If applicable, the total amount deducted from the employee’s pay towards Student Loan repayments for Plan 1, Plan 2, or the Postgraduate Loan.

Pension Contributions: While not always displayed in full detail on the P14 itself, it confirmed the necessary earnings levels related to workplace pension auto-enrolment and any tax relief claimed.

The accurate completion of this P14 summary was the bedrock of HMRC’s ability to conduct annual tax reconciliation, or ‘end of year review’, for every employee in the UK.

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The Shift to Real Time Information (RTI)

The P14 form, in its physical or standalone electronic format, is largely a piece of HMRC history.

As experienced UK Tax Accountants, we mark April 2013 as the definitive turning point. This is when HMRC phased out the antiquated annual submission model (P35/P14) and introduced Real Time Information (RTI).

RTI fundamentally changed payroll reporting from an annual exercise to an ongoing, per-pay-period obligation.

Under RTI, the information previously compiled onto the P14 Form is now communicated to HMRC every time an employee is paid, typically via two main electronic submissions:

Full Payment Submission (FPS): This is the immediate, periodic report submitted on or before the time of payment. The FPS contains almost all the data points that used to populate the P14: earnings, tax, NICs, and statutory payments, but on a year-to-date basis.
Employer Payment Summary (EPS): Used less frequently, this form notifies HMRC of deductions the employer needs to reclaim or offset against their tax bill, such as Statutory Payments or Employment Allowance.

This shift vastly improved the accuracy and speed of tax collection. HMRC now has a rolling, real-time picture of every taxpayer’s earnings, making end-of-year reconciliations far smoother.

This is the primary reason why answering the question What is a p-14 form? must always be accompanied by the context of RTI, it is a crucial historical bridge document.

Who Submits a P14 in the UK?

One of the most common questions we encounter from new or smaller businesses transitioning to modern payroll methods is Who submits a P14?

The direct answer in the current environment is: Virtually no one.

Since the widespread introduction of RTI in 2013, the requirement for employers to submit a separate P14 form along with the P35 has been abolished.

For any employer operating a standard PAYE scheme using modern, HMRC-recognised payroll software (which is now mandatory for almost all businesses), the P14 is automatically replaced by the continuous stream of FPS and EPS submissions throughout the tax year.

The payroll software compiles all the necessary end-of-year data and provides the employer with the final figures required to issue the P60 to the employee.

However, there are two minor, highly specific exceptions, making the question Who submits a P14? relevant only in very niche contexts:

Legacy/Pre-2013 Submissions: If an employer or accountant needs to correct or submit data for a tax year prior to the full implementation of RTI (i.e., tax year 2012/13 or earlier), they would need to use the old P35/P14 framework. These historical submissions are rare and typically involve HMRC compliance checks or historical data reconciliation.
Digital Exemption (Paper Filing): In extremely limited circumstances, such as for employers who qualify for a genuine exemption from digital filing, paper returns may still be permitted. If an employer is legally permitted to file on paper, they may still be required to complete the legacy P35 and accompanying P14s. However, such exemptions are exceedingly rare and require explicit HMRC approval.

For 99.9% of UK businesses today, the question should be reframed: “Who submits the P14 data?” The answer is: The employer, via their payroll software’s routine Full Payment Submission (FPS).

When and How Was the P14 Form Submitted?

Prior to the introduction of RTI, employers were required to submit a P14 form for every employee at the end of the tax year, alongside the P35 Employer Annual Return.

These forms had to be submitted by 19 May following the end of the tax year (5 April).

Submission could be done either by paper (which is now obsolete) or through HMRC’s Online Services using approved payroll software.

The shift to RTI in 2013 made such year-end forms largely redundant, as employers now report PAYE information in real time throughout the year.

Why Does the P14 Matter Today?

If the P14 Form is obsolete, why does it remain such a popular search term, and why do expert Tax Advisors still reference it? The answer lies in the permanence of the data it captured.

Although the physical document is retired, the information contained within the P14 summary is the cornerstone of several key financial and administrative processes, particularly those concerning historical periods or complex tax investigations.

1. HMRC Audits and Compliance Checks

For HMRC compliance teams, the P14 (or its RTI-era equivalent data) is fundamental to verifying historical tax and NIC liabilities. During a PAYE audit, an HMRC officer will often request documentation that mirrors the P14 structure to:

Verify that the total tax/NICs reported matches the amount paid over by the employer.
Check the accurate application of tax codes and National Insurance categories.

Reconcile P11 Deductions Working Sheets against the final year-end totals.

If a business is subject to a compliance check covering the period before April 2013, having access to the old P14 Form files is non-negotiable for proving diligence and mitigating penalties.

2. State Pension and Benefit Claims

The accuracy of the National Insurance Contributions (NICs) recorded on the P14 (and now the FPS) directly affects an individual’s entitlement to the State Pension and various state benefits.

The P14 summary was the official mechanism for reporting earnings subject to NICs, ensuring that each taxpayer received their full contribution credit for the year.

Any discrepancy in this data can lead to gaps in an individual’s NI record, potentially reducing their eventual State Pension entitlement.

For individuals reviewing their National Insurance record (which they can do via the GOV.UK Check your National Insurance record service), historical P14 data is the underlying source of the employment earnings figures.

3. Financial Due Diligence: Mortgages and Lending

When an individual applies for significant credit, be it a mortgage, a major loan, or even certain visa applications, lenders require irrefutable proof of historical earnings.

While the employee’s P60 (which contains the same figures as the P14) is the primary document used, the lender’s internal due diligence often rests on the P14 equivalent data filed with HMRC.

A P60 can sometimes be forged or altered; the employer’s official submission to HMRC (the P14 or FPS equivalent) provides the third-party verification that banks rely upon to confirm income stability and trustworthiness.

4. Correcting Historic Tax Errors

Our experience as UK Tax Advisors confirms that historic PAYE errors are common, often resulting from incorrect tax codes being applied mid-year.

Resolving these issues often requires HMRC to look back at the final year-end figures.

In these cases, the P14 summary for the disputed year becomes the essential starting point for recalculating the employee’s correct tax liability, initiating either a repayment claim or an underpayment demand.

If a client approaches us with a demand for underpaid tax from 2010/11, our first move is to secure the original P14 Form (or its data) from the former employer or HMRC.

How Do I Get a P14 in the UK?

If the P14 is retired, the practical question for both employees and professionals becomes: How do I get a P14?

It is important to clarify that you cannot typically request a blank P14 Form for current filing. Instead, you are looking for the data that the form summarised.

For Current and Recent Employment (Post-2013)

Since the introduction of RTI, the P14 equivalent data is accessed through modern digital channels:

Employee Access (HMRC Personal Tax Account): The best way to access your full employment history, including the year-to-date figures previously contained on the P14, is via your HMRC Personal Tax Account. This online service provides a comprehensive breakdown of all your PAYE income, tax paid, and NICs, sourced directly from your employer’s FPS submissions. Access to this platform directly addresses the need to find the P14 summary equivalent.
The P60: For any tax year where you were employed on 5th April, your employer must provide you with a P60 End of Year Certificate by 31st May. This document is the employee’s copy of the information that would have gone onto the P14. This is the simplest answer to How do I get a P14?, secure your P60.

For Historical Employment (Pre-2013)

Accessing the data from the years when the physical P14 Form was in use requires more effort:

Request from the Employer: The employer is legally required to retain payroll records for a minimum of three years after the end of the tax year they relate to. Many retain them for much longer. The first step is always to contact the relevant former employer’s HR or payroll department and request a copy of the P14 equivalent data or a copy of the P60 for the specific year.

Request a Full PAYE History from HMRC: If the employer no longer holds the records, HMRC maintains a legacy database. You can formally request a detailed PAYE Employment History transcript from HMRC. This document will pull the data directly from the historic P14 and P35 submissions filed by the employer, providing a comprehensive audit trail. This is often the required step for resolving long-standing NIC or tax queries.

Understanding what is a p-14 form? is, therefore, the first step towards knowing which historical records to request from HMRC or a former employer.

Importance of Accuracy: Avoiding Discrepancies

One of the biggest challenges in handling the P14 form was ensuring data accuracy. Even small mistakes in pay figures or NI contributions could lead to HMRC discrepancies, triggering penalties or audits.

Employers were advised to double-check:

Employee NI numbers
Tax codes
Statutory deductions and benefits
Final pay figures

To reduce errors, HMRC offered guides and validation tools via their Basic PAYE Tools.

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How to Fill Out the P14 Form (Before RTI)

Even though it’s now outdated for most businesses, it’s still valuable to know how it was filled out:

Start with employer information, company name, address, and PAYE reference.
Enter employee details, including full name, NI number, and tax code.
Report earnings, list gross taxable pay, bonuses, and commissions.
Input NIC details, include both employee and employer contributions.
Add statutory payments, like SSP, SMP, or parental leave pay.
Include student loan deductions, indicate repayment plan if applicable.
Cross-check and submit, ensure accuracy before submitting to HMRC.

P14 Form vs. P60 Form: What’s the Difference?

Many confuse the P14 form with the P60 form, but they serve different audiences:

P14 was for HMRC, submitted by employers.
P60 is for employees, summarising the same tax year data for their own records.

Both were generated from payroll systems at the end of each tax year, but only the P60 is still actively used today in the post-RTI environment.

P14 vs. P60 (End of Year Certificate)

Feature	P14 Form (Obsolete)	P60 End of Year Certificate (Current)
Recipient	HMRC (The Tax Authority)	Employee
Purpose	Employer’s submission to reconcile PAYE/NICs.	Employee’s proof of earnings for the year.
Data	Identical to P60 (Year-to-date pay, tax, NICs, etc.).	Identical to P14 (Year-to-date pay, tax, NICs, etc.).
Modern Status	Replaced by Full Payment Submission (FPS).	Still mandatory and issued annually by 31st May.

P14 vs. P35 (Employer’s Annual Return)

The P35 was the aggregate summary. Where the P14 Form reported the data for one employee, the P35 was the cover sheet that summarised the totals for all employees for that employer.

The P35 confirmed the total tax and NICs due to HMRC from the scheme for the whole year. Both were submitted together, and the disappearance of the P35 also coincided with the abolition of the P14.

P14 vs. P45 (Leaver Statement)

A P45 is issued only when an employee leaves their job mid-tax year. It is a transitional document detailing the pay, tax, and tax code up to the leaving date.

The P14 Form, by contrast, was an End of Year Summary and reported on the full year’s earnings for employees who were still employed on 5th April.

The P45 information was ultimately included in the calculations that resulted in the final P14/P60 at the end of the year.

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The Bottom Line

To conclude our comprehensive deep dive into what is P14 Form?, we reiterate that while the physical document is obsolete, the data points and reporting principles it established are immortalized within the modern RTI framework.

The P14 summary was an annual reconciliation tool that provided HMRC with a definitive statement of an individual’s tax journey for the year.

Today, this essential data is communicated in real-time via the Full Payment Submission (FPS). The question, Who submits a P14?, is now answered by understanding that the employer submits the P14 data via electronic FPS submissions with every payday.

For individuals asking How do I get a P14?, the solution is to retrieve your P60, or access your PAYE Employment History via your HMRC Personal Tax Account.

For businesses, the lesson of the P14 remains clear: Accuracy, compliance, and detailed record-keeping are the pillars of responsible UK payroll management.

By understanding the historical context and the enduring requirements of the P14 Form, you are better equipped to navigate the complexities of contemporary HMRC compliance.

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