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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: employer return - quality checks: form P14 only - up to 2004 (Action Guide)

Note: This subject provides details of how to record receipt of employer returns for tax years up to 2003-04.

To carry out the checks required prior to recording receipt of a form P14 only for years up to 2004, follow steps 1 - 9 below. The guide is presented as follows.

These checks must be made on the day the return is received.

Steps 1 - 3

Steps 4 - 5

Steps 6 - 9


For details of how to access any of the Employer Business Service functions, use PAYE057.

Note: The machines used to scan forms P14 can only read details on approved forms and photocopies are not acceptable.

Initial action

  1. Use Function VIEW EMPLOYER TRADE & SCHEME DETAILS to identify the scheme type
  • Go to step 4 if it is this one of the following
    • DCNI - Direct Collection (Employee only NIC)
    • DPGEN - Direct Payment
    • DPNI - Direct Payment (NI Only)
  • Otherwise go to step 2
  1. Note the correct scheme type

  2. Review other papers in your office to see whether the form P14 has become detached from another return

Review form P14

  1. Review the forms P14 for any of the following errors
  • The forms submitted are not the correct version for that tax year
  • Any of the following entries are missing
    • Employer name and address
    • Tax Office reference
    • Tax year
    • Employee National Insurance Number
    • Employee name
  • For years 1999-00 and 2000-01 there are entries in boxes 1e and 1f but no entries in boxes 1a, 1b, 1c and 1d
  • For other years there are entries in boxes 1d and 1e but have no entries in boxes 1a, 1b, or 1c
  • Some entries are faint or are not easy to read
  • Entries are not aligned properly in the boxes or there are overlapping lines
    • Slight misalignments may be accepted if it is clear in which box the figures belong
    • Gross misalignments must not be accepted
  • There are carbon or ink smudges on the forms that cover some of the entries
  • There are incomplete entries from a dot matrix printer
  1. If no errors are found
  • Date stamp any return, not already stamped, with the date it was received, and
  • Record receipt of the return. Follow the Action Guide ‘Recording receipt of employer return’ PAYE41041

Form P14 not accepted

  1. Review the errors found and decide whether
  • You can easily repair these in the office. If so go to step 8, or
  • You need additional information from the employer. If so go to step 7
  1. Contact the employer immediately by telephone to
  • Explain why the P14 is not acceptable
  • Obtain from the employer the missing or illegible information
  1. To repair the form P14, either
  • Strike through the illegible entry on the form P14 and enter the correct information clearly

Note: You must use green ink for this purpose.


  • Prepare a new form P14 to record the correct information

Note: This must be noted ‘Pro-Forma’ and completed in green ink.

  1. Receipt of the return can now be recorded
  • Record receipt of the return. Follow the Action Guide ‘Recording receipt of employer return’ PAYE41041