Question：Following the end of each tax year, which two of the following forms must an employer send to HM Revenue and Customs by 19 May?
　　A. Forms PIID(b).
　　B. Forms PIID.
　　C. Form P35.
　　D. Form P45
　　E. Forms P9D.
　　F. Form P60
　　G. End of year Returns P14.
　　The correct answers are: End of year Returns P14; Form P35.
　　解析：The P14 and P35 deal with summaries of tax and NI deducted, and individual employee details.
　　These must be submitted by 19 May.