Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 2003/04 identifying forms P11 (2003-04) & P14 (2003-04)
Form P11(2003-04) can be identified:
- by the change in the form number to P11(2003-04)
- through the distinctive orange banding
- across the top of the column headings; and
- at the bottom of the form above the End of Year Summary totals
- by the differences to the following columns:
- 1d - the heading states that entries may be minus amounts, as explained in NIM11030
- 1f - used to record details of Statutory Sick Pay (SSP) instead of details of the employee’s NIC rebate
- 1g - used to record details of Statutory Maternity Pay (SMP) instead of details of the employer’s NIC rebate
- 1h - used to record details of Statutory Paternity Pay instead of details of SSP
- 1I - used to record details of Statutory Adoption Pay instead of details of SMP
- by a reduction, from nine to eight, in the number of boxes used to record the Scheme Contracting-Out Number. The boxes are located to the right of the End of Year Summary figures at the end of the form.
A copy of form P11(2003-04) is at NIMAppendix8.
Guidance on the completion of the form P11(2003-04) can be found at NIM11032.
Generally, the columns on form P14(2003-04) reflect those on the P11(2003-04). But there is one exception. On form P11(2003-04), a minus entry in column 1d (total of employer’s and employee’s NICs payable) is indicated by an ‘R’ beside the amount. On the P14(2003-04), though, there is a separate box to the right of the column 1d box, which the employer should mark with an ‘R’ if the column 1d total for the year is a minus amount.
The P14(2003-04) also includes two new boxes to report details of SPP and SAP paid during the tax year.
A copy of form P14 (2003-04) is at NIMAppendix9.