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HMRC internal manual

PAYE Manual

Employer returns: employer return - quality checks: week 53 entry made in error (Action Guide)

On receipt of details form the PAYE section, where the employer has made an entry in the Week 53 field on the P14 in error, follow steps 1 – 5 below.

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

  1. Contact the employer and request an amended P35 and forms P14 to remove the incorrect Week 53 details

When you receive the corrected return from the employer

  1. Use Function RECORD RETURN RECEIPT to record the receipt of the return
  2. Use Function CAPTURE EOY RETURN DETAILS to capture the return as an additional return
  3. On receipt of the Form P228 forward it with the NI copy of the P14 to NICO
  4. Forward the Tax copy P14 direct to the PAYE section with a note explaining that it relates to a Week 53 error case