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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Debt and return pursuit: PAYE: end of year: returns: legislation

PAYE

P35/P14 submission

Regulation 73 of the Income Tax (Pay As You Earn) Regulations 2003: an employer must deliver a return of relevant payments liable to deduction of tax (Forms P35 and P14s) to HMRC before 20 May following the end of the tax year.

P38A submission

Regulation 74 of the Income Tax (Pay As You Earn) Regulations 2003: an employer must deliver a return of relevant payments not liable to deduction of tax (Form P38A) - before 20 May following the end of the tax year.

Enforcement of end of year underpayment

Regulations 76 & 84 of the Income Tax (Pay As You Earn) Regulations 2003: allows HMRC to enforce any amount unpaid from the employer’s return after 20 April following the end of the tax year.

P11D(This content has been withheld because of exemptions in the Freedom of Information Act 2000) submission

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

Regulation 85 of the Income Tax (Pay As You Earn) Regulations 2003: an employer must provide a return of any benefits or payments (not reported on a P35/P14) using form P11D (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , before 7 July following the end of the tax year.

CIS

Enforcement of CIS monthly deductions

Regulation 10(6) of the Income Tax (Construction Industry Scheme Regulations 2007): allows HMRC to use the details on the CIS monthly returns to pursue any underpayment relating wholly or in part to unpaid CIS deductions.