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HMRC internal manual

PAYE Manual

Employer returns: employer return - quality checks: form P35(EP) - 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.

Form P35(EP) is a return completed by Acting Returning Officers when councils or local authorities make payments to individuals in respect of electoral duties. It is proper only to scheme type ELECT. For more information about ELECT schemes see subject ‘ELECT scheme - electoral payments’ PAYE20105.

To carry out the checks required prior to recording receipt of a form P35(EP) for years up to 2004, follow steps 1 - 4 below.

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

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

1. Review the return to check if there is a note which confirms that the Debt Management Office has already seen the return
  * If so, go to step 2
  * If not, go to step 4
2. Date stamp any return, not already stamped, with the date it was received
3. Record receipt of the return. Follow the Action Guide ‘Recording receipt of employer return’ PAYE41041
4. Send the return to the Debt Management Office and ask them to review it