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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: correction of failed returns

An employer / contractor is expected to submit a return for each Income Tax year for which an employer scheme is in operation.

Employer returns or return part have to meet the quality standard checks or they should be returned to the submitter for correction. For more information see subject ‘Paper quality checks’ PAYE40050.

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

Correction of Failed Returns

In certain circumstances any employer return or return part which fails the quality standard checks may be corrected without returning the forms to the submitter.

The correction / reconstruction of the forms is a concession and must only be undertaken if both of the following apply

  • All the information is held to correct the forms

And

  • You consider that there is no educational need for the employer

If there is any doubt that the employer does not understand why the errors have occurred, or you consider employer education is needed, the forms must be returned to the submitter.

Note: Contact by telephone must not be made to obtain missing information.

Extension of filing deadline

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Setting Temporary Inhibition signal

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Receipt of resubmitted returns or return parts

All returns or return parts received with a previous date stamped on the front which is crossed out in green ink should be checked to ensure they meet the quality standards.

When the resubmitted return or return part is received it may be necessary to consider charging a penalty if the return or return part has been resubmitted after the filing deadline date (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .