Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Alternative rights of recovery (PAYE direction): further action when a direction seems appropriate: forms P14/P35 (up to 5 April 2013)

Consideration should be given to P14, End of Year Summary already accepted and processed.

Pay and tax details

You should examine such forms P14 as are available and enter their pay and tax details in the ‘P14 amounts transmitted on P228’ part of form C500 as follows:

Obtain any missing P14 details by using any of the following:

  • FBI E Filestore
    • SA return
    • Employer Compliance System (ECS)
    • Form P35.
  • In the absence of any such information estimate the amount to be entered in Column 9 of form C500.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)