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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
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Employer returns: employer return - quality checks: form P35(EP) - 2005 onwards (Action Guide)

Note: This subject provides details of how to record receipt of employer returns for tax years from 2004-05 onwards.

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’ at PAYE20105.

To carry out the checks required prior to recording receipt of a form P35(EP) for years 2005 onwards, 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. Identify the year shown on the return
  • If the return is for the current tax year (CY) and today’s date is before 24 March of that tax year, send the return and enclosures to Debt Management Office
  • If the return is for the current tax year (CY) and today’s date is on or after 24 March go to step 2
  • If the return is for a year CY-1 or earlier
    • For returns for years up to 2003-04 follow Action Guide ‘Form P35(EP) - up to 2004’ PAYE40019
    • For returns for years 2005 onwards - go to step 2
  1. Review the return for any of the following errors
  • The return is unsigned
  • The P35 return submitted is not the correct version for that tax year
  • The return submitted is not an official P35 employer annual return
  • Information is missing from the P35
    • If no errors are found - go to step 3
    • If any errors are found - go to step 4
  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
  1. Send the return back to the employer

Explain why the return is not acceptable

  • Explain why the return is not acceptable
  • Ask the employer to correct the errors and send back the return