A P14 form was an annual payroll form submitted by employers to HMRC under the PAYE system. It recorded an employee’s earnings, Income Tax, and National Insurance contributions for the tax year. Since the introduction of Real Time Information (RTI) in 2013, employers no longer submit P14 forms.
If you’ve come across the term P14 form while reviewing old payroll records or speaking with HMRC, you may be wondering what it is and whether it is still relevant today.
The P14 form was once an important part of the UK’s Pay As You Earn (PAYE) system. Employers used it to report each employee’s annual pay, Income Tax, and National Insurance contributions to HMRC at the end of the tax year.
However, payroll reporting has changed significantly. Since the introduction of Real Time Information (RTI), employers no longer submit P14 forms. Instead, payroll information is reported electronically each time employees are paid.
This guide explains what the P14 form was, what information it contained, why it was important, and what replaced it.
What Information Did a P14 Form Include?
The P14 form contained key payroll information that employers reported to HMRC at the end of each tax year.
Typical information included:
- Employee’s name
- National Insurance number
- PAYE reference
- Total taxable pay
- Income Tax deducted
- Employee National Insurance contributions
- Employer National Insurance contributions
- Statutory Sick Pay (SSP)
- Statutory Maternity Pay (SMP)
- Statutory Paternity Pay (SPP)
- Student loan deductions (where applicable)
- Pension-related payroll information where required
This information enabled HMRC to reconcile each employee’s tax record and ensure PAYE deductions had been reported correctly.
Who Had to Submit a P14 Form?
Before the introduction of Real Time Information (RTI), employers operating a PAYE scheme were generally responsible for submitting a P14 form for every employee on their payroll at the end of the tax year.
This applied to businesses of all sizes, including:
- Sole traders with employees
- Partnerships
- Private limited companies
- Charities
- Public sector organisations
- Non-profit organisations
The employer, or their payroll provider or accountant, would normally prepare and submit the forms to HMRC.
When Was the P14 Form Used?
The P14 form formed part of HMRC annual PAYE reporting process for many years.
At the end of each tax year, employers submitted:
- A P14 for each employee.
- A P35 Employer Annual Return, summarising the payroll for the business.
These forms helped HMRC verify:
- Employee earnings
- Income Tax collected
- National Insurance contributions
- Statutory payments
- PAYE compliance
This annual reporting system remained in place until HMRC introduced Real Time Information (RTI), fundamentally changing how payroll data was reported.
Is the P14 Form Still Used?
No, the P14 form is no longer used.
HMRC replaced the P14 when Real Time Information (RTI) was introduced in April 2013.
Instead of waiting until the end of the tax year to submit payroll information, employers now send payroll details to HMRC electronically each time employees are paid. This provides HMRC with more up-to-date information and reduces the need for annual payroll returns like the P14.
Although you may still come across references to the P14 in older payroll records or historical tax documents, employers no longer complete or submit this form.
What Replaced the P14 Form?
The Real Time Information (RTI) system replaced the P14 form and transformed how employers report payroll information to HMRC.
Under RTI, employers submit payroll data throughout the tax year rather than sending a single annual return.
Key RTI submissions include:
- Full Payment Submission (FPS): Sent each time employees are paid, reporting earnings, Income Tax, National Insurance, and other payroll details.
- Employer Payment Summary (EPS): Used when employers need to report adjustments, recover statutory payments, or notify HMRC that no employees have been paid in a tax period.
This real-time reporting system helps HMRC maintain accurate tax records and supports the administration of PAYE.
Why Was the P14 Form Replaced?
HMRC introduced RTI to modernise payroll reporting and improve the accuracy of tax information.
The change aimed to:
- Reduce end-of-year reporting requirements.
- Provide HMRC with up-to-date payroll information.
- Improve PAYE accuracy.
- Support the administration of Universal Credit and other benefits.
- Reduce payroll errors and delays.
For employers, RTI shifted payroll reporting from an annual process to an ongoing responsibility throughout the year.
How the P14 Form Worked
Before the introduction of Real Time Information (RTI), employers reported payroll information to HMRC once a year using the P14 and P35 forms.
Throughout the tax year, employers calculated and deducted:
- Income Tax
- National Insurance contributions
- Student loan repayments (where applicable)
- Statutory payments and deductions
At the end of the tax year, they submitted a separate P14 form for each employee together with a P35 Employer Annual Return. HMRC then used this information to update employees’ tax records and confirm that the correct PAYE deductions had been made.
Today, this annual reporting process has been replaced by real-time payroll submissions.
P14 vs P60
Many people confuse the P14 and P60 because both contain payroll information for a tax year. However, they served different purposes.
| P14 Form | P60 |
|---|---|
| Submitted to HMRC by the employer | Given to the employee |
| Annual payroll return | Annual summary of pay and tax |
| Reported PAYE information to HMRC | Helps employees check earnings and tax paid |
| No longer used | Still issued each tax year to eligible employees |
| Replaced by RTI | Still required under current PAYE rules |
When Do You Receive a P60?
If you’re employed on 5 April (the last day of the UK tax year), your employer should provide you with a P60 by 31 May. The P60 summarises your taxable pay and deductions for the year and is often needed when applying for mortgages, loans, or claiming tax refunds.
P14 vs P35
The P14 and P35 worked together as part of HMRC’s end-of-year PAYE reporting process.
| P14 | P35 |
|---|---|
| Prepared for each employee | Prepared once for the employer |
| Included individual payroll details | Summarised the employer’s PAYE records |
| Reported employee pay and deductions | Confirmed the employer’s annual payroll totals |
| Submitted alongside the P35 | Accompanied all employee P14 forms |
Both forms became obsolete when HMRC introduced Real Time Information (RTI).
How Real Time Information (RTI) Changed Payroll Reporting?
Since April 2013, employers no longer wait until the end of the tax year to report payroll information.
Instead, they submit payroll details to HMRC whenever employees are paid through the Real Time Information (RTI) system.
The two main RTI submissions are:
Full Payment Submission (FPS)
An FPS is sent each payday and includes:
- Employee earnings
- Income Tax deducted
- National Insurance contributions
- Student loan deductions
- Pension contributions (where applicable)
- Statutory payments
HMRC uses this information to keep employees’ tax records up to date throughout the year.
Employer Payment Summary (EPS)
An EPS is submitted when employers need to:
- Claim statutory payment recoveries.
- Report Employment Allowance.
- Notify HMRC that no employees were paid during a tax period.
- Make other payroll adjustments.
Together, FPS and EPS replaced the annual P14 and P35 reporting process.
Can You Still Get a Copy of a P14 Form?
Although employers no longer submit P14 forms, you may need historical payroll information for an earlier tax year.
Depending on the circumstances, you may be able to obtain payroll records from:
- Your previous employer.
- Your payroll provider.
- HMRC, if they still hold the relevant records.
Older P14 information may be useful when resolving historic tax queries or verifying previous employment details.
What Documents Have Replaced the P14?
Although the P14 no longer exists, employers still have important payroll reporting responsibilities.
The table below shows the modern equivalents.
| Former Payroll Form | Current Reporting Method |
|---|---|
| P14 | Full Payment Submission (FPS) |
| P35 | Real Time Information (RTI) reporting |
| Annual payroll reporting | Payroll reported every payday |
| Manual year-end submissions | Electronic submissions through payroll software |
Modern payroll software automatically prepares and submits RTI reports to HMRC, making payroll reporting faster and more accurate.
Frequently Asked Questions
What is a P14 form?
A P14 form was an annual payroll return that employers submitted to HMRC for each employee under the PAYE system. It included details such as taxable pay, Income Tax, and National Insurance contributions. The form was replaced by Real Time Information (RTI) in April 2013.
Is the P14 form still used?
No. The P14 form is no longer used. Employers now report payroll information to HMRC electronically through the Real Time Information (RTI) system whenever employees are paid.
What replaced the P14 form?
The P14 form was replaced by Real Time Information (RTI). Under RTI, employers submit:
- Full Payment Submission (FPS)
- Employer Payment Summary (EPS), where required
These submissions provide HMRC with payroll information throughout the tax year instead of at the end of the year.
What was the purpose of the P14 form?
The P14 enabled employers to report each employee’s annual earnings, Income Tax deductions, National Insurance contributions, and other payroll information to HMRC as part of the PAYE system.
Who completed the P14 form?
Employers, payroll departments, accountants, or payroll providers completed and submitted a P14 form for every employee before RTI replaced the process.
Did employees receive a copy of the P14?
No. Employees did not usually receive a copy of the P14. Instead, they received a P60, which summarised their pay and tax for the tax year.
What is the difference between a P14 and a P60?
The P14 was submitted to HMRC by employers, while the P60 is issued to employees as a record of their annual pay and tax deductions. The P60 remains in use today, whereas the P14 does not.
What information was included on a P14 form?
A P14 generally included:
- Employee details
- Gross pay
- Income Tax deducted
- National Insurance contributions
- Student loan deductions (where applicable)
- Statutory payments
- PAYE information
Can I get a copy of an old P14 form?
If you need historical payroll information, you may be able to obtain it from your former employer, payroll provider, or HMRC, depending on how old the records are and whether they are still retained.
Why did HMRC replace the P14?
HMRC introduced Real Time Information (RTI) to improve the accuracy and timeliness of payroll reporting. Instead of receiving information once a year, HMRC now receives payroll data each time employees are paid.
Key Takeaways
- The P14 form was an annual PAYE payroll return submitted to HMRC for each employee.
- It recorded earnings, Income Tax, National Insurance contributions, and other payroll information.
- The P14 worked alongside the P35 Employer Annual Return before RTI was introduced.
- Since April 2013, employers have reported payroll information through Real Time Information (RTI) using Full Payment Submissions (FPS) and, where applicable, Employer Payment Summaries (EPS).
- Although the P14 is obsolete, understanding its purpose can help when reviewing historic payroll records or dealing with legacy tax queries.
Conclusion
Although the P14 form is no longer part of the UK’s payroll reporting system, it played an important role in helping employers report employee earnings and tax deductions to HMRC under the PAYE system. The introduction of Real Time Information (RTI) modernised payroll reporting by requiring employers to submit payroll information electronically each time employees are paid, making the process more efficient and reducing end-of-year administration.
If you’re reviewing historical payroll records or need guidance on current PAYE obligations, understanding the role of the P14 can provide useful context. For businesses, staying compliant with HMRC’s current payroll requirements is essential. Working with an experienced accountant or payroll specialist can help ensure accurate reporting, timely submissions, and ongoing compliance with UK payroll legislation.