HMRC internal manual

Compliance Operational Guidance

COG931600 - 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 forms P14  available and enter their pay and tax details in the ‘P14 amounts transmitted on P228’ part of form C500.

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 this 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)