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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Customer contact: Outdoor calls: Collecting employer returns

General

Each employer and contractor must submit an annual return to HMRC. The return is a summary of

  • PAYE and National Insurance deductions made from employees and subcontractors
  • total payments of tax credits made to certain employees
  • Student loan deductions made from employees who are student borrowers.

The return and relevant enclosures must be submitted normally by 19 May following the end of each deduction year. The BROCS system automatically downloads details of outstanding returns onto IDMS.

Completing returns for customers

During the course of a call to collect employer/contractor returns your customer may ask you for help in completing the various forms and so on. You should

  • explain that you are not permitted to do so but
  • advise that you will help with completion by explaining what is required.

Where you assist in the completion you should make it clear that

  • it is the customers responsibility for the whole of the statements on the form signed by them
  • any entry subsequently found to be incorrect cannot be excused on the grounds that it was made under your guidance.

Where a customer is illiterate or so incapacitated that they cannot write

  • complete the return for them
  • use green ink
  • note the forms ‘completed by HMRC at the request of and under the instruction of (insert name of customer)’
  • tell the customer that they are entirely responsible for the information given
  • ask the customer to sign or make their mark on the form/return.

On return to the office

  • set out in your report the circumstances in which the form/return was completed
  • note the IDMS record accordingly.