Employer returns: employer return - quality checks: form P35 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 P35 only for years up to 2004, follow steps 1 - 5 below. The guide is presented as follows.
These checks must be made on the day the return is received.
|Steps 3 - 5|
For details of how to access any of the Employer Business Service functions, use PAYE057.
Review scheme type
|1.||Use Function VIEW EMPLOYER SUMMARY to identify whether this is a Payment Card Reward Scheme|
|* If it is|
|* Date stamp any return, not already stamped, with the date it was received|
|* Record receipt of the return. Follow the Action Guide ‘Recording receipt of employer return’ PAYE41041|
|* If it is not go to step 2|
Review form P35
|2.||Review the return|
|* Ensure that the return is an official P35 employer annual return|
|* If no deductions are shown or the return shows entries of ‘NIL’, the return must be dealt with as a NIL return. Follow the Action Guide ‘Recording receipt of employer return’ PAYE41041|
|* Where entries have been made showing deductions of Income Tax and / or NIC have been made from employees it is likely that forms P14 are missing - go to step 3|
|Note: Photocopies of the official P35 can only be accepted where|
|* It is identical to the official form|
|* The return bears the signature, in ink, of the relevant person|
|We cannot accept photocopies of the completed forms P35 where the signature is also photocopied|
Missing forms P14
|3.||Review other papers in your office to see whether the forms P14 have become detached from the return|
|* If they have, attach the forms P14 to the form P35 and follow the Action Guide ‘Form P35 and forms P14 - up to 2004’ PAYE40020|
|* If they have not become detached go to step 4|
|4.||Send back the whole return to the employer immediately using the Returning Unacceptable Forms P35 and P14 Letter (Word 26KB)|
|* Explain why the return is not acceptable|
|* Ask the employer to submit a return in the correct format and / or provide the missing information|
|* Inform them that this return has not been recorded as a complete return and therefore penalties under S98A(2) TMA 1970 may accrue if an acceptable return is not submitted by the due date|
|5.||Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad. The note must show|
|* The date the return was received|
|* The reason the return was not acceptable|
|* The date it was returned to the employer|