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HMRC internal manual

PAYE Manual

Employer returns: record receipt of employer return: form P228

This subject is presented as follows

What is a form P228
What is on a form P228
When is a form P228 not produced
Deletion of form 228
Obtaining a duplicate form P228
P228 consecutive numbers
P239 list numbers
P228 remarks
System-generated remarks

What is a form P228

For years up to and including 2004 a form P228 is generated by the computer to provide NIC&EO with information about a captured return. It is produced normally on the next working day centrally and then sent on to the Processing Office that captured the return information. After various manual checks the P228 is sent along with the corresponding NICO copy of each P14, or substitute associated with that return to NIC&EO.

Note: Only one copy of the P228 is now produced - there is no office facing sheet copy. From 6 April 2004 all submissions must be on forms P14. NI Schedules are no longer acceptable.

For years 2005 onwards the form P228 is generated when the return is recorded as received. The form P228 does not have the monetary details on it.

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What is on a form P228

The following information relating to a captured return is provided on the form P228 for years up to and including 2004

  • Tax year
  • Office name and office number
  • Employer reference
  • Number of bundles
  • Employer’s or contractor’s name and address information
  • P239 list number
  • P228 consecutive number
  • Summary trade class
  • Number of returns
  • Employer’s contracting-out number (ECON number)
  • Remarks
  • Gross total NIC
  • SSP recovered
  • NIC Holiday claimed. (For years up to 2005-06)
  • SMP recovered
  • Total of NIC compensation on SMP
  • SAP recovered
  • Total of NIC compensation on SAP
  • SPP recovered
  • Total of NIC compensation on SPP
  • NIC Rebate

The following information relating to a captured return is provided on the form P228 for years 2005 onwards

  • Processing office name and office number
  • Number of bundles
  • Tax year
  • Employer’s or contractor’s name and address information
  • Employer reference
  • Responsible Office name and office number
  • Original or amendment
  • P239 list number
  • P228 consecutive number
  • Employer reference
  • Scheme Type
  • Number of forms P14
  • Remarks
  • Unique Identity
  • Date of receipt

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When is a form P228 not produced

A P228 will not be produced for the following for years up to and including 2004

  • Where the scheme type is XP
  • MT returns
  • EDI returns
  • PAYE Online for Employers - Internet (formerly known as FBI) returns

A P228 will not be produced for the following for years 2005 onwards

  • Where the scheme type is XP
  • Where the scheme type is ELECT
  • Where the scheme type is EXAM
  • Where the scheme type is TAS
  • EDI returns
  • PAYE Online for Employers - Internet (formerly known as FBI) returns
  • Where the number of forms P14 is 0
  • Where the return is a Part P35
  • Where the return is a Proforma Part P35
  • Where the return is recorded at RSI2
  • Where the return is recorded at RSI3

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Deletion of form 228

Where Function AMEND / DELETE EOY RETURNS RECEIPT has been used to delete or amend / correct receipt of a paper return, a deletion P228 will be generated.

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Obtaining a duplicate form P228

As a general rule you must wait 5 working days for forms P228 to be received before you consider any remedial action.

Missing batch of forms P228

If you identify that a batch of forms P228 is missing a reprint can be requested.

Before requesting a reprint you must use Function VIEW EMPLOYER SCHEME HISTORY to establish if the employer records have been transferred

  • If the records have been transferred use COP Function ED to check if the required P228 details are shown for the old references
  • If the missing details are shown, contact the EBS Business Helpdesk with the details obtained (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • If the missing details are not shown at the old reference(s) or the records have not been transferred, contact the EBS Business Helpdesk with the details of the missing batch of forms P228 obtained from EBS

EBS Business Helpdesk will

  • Record details of each missing batch and monitor their progress
  • Advise you to contact the IT Service Centre (This content has been withheld because of exemptions in the Freedom of Information Act 2000) 03003 300 003 with details of the missing batch and state what information should be included on the request
  • Ask you to let them know when an update to the request has been received from the IT Service Centre

To request a reprint contact the IT Service Centre (This content has been withheld because of exemptions in the Freedom of Information Act 2000) 03003 300 003. Ask them to arrange for a reprint and refer the request to the EBS Developers. Record the details of the IT Service Centre job number to enable the progress of the request to be checked. The search for the missing forms P228 should cover a few days after the actual date of capture to account for any delay in the production of the original forms P228.

The following information must be provided

  • Three numeral office number
  • Management unit
  • Date of issue
  • Type of system (EBS)
  • Type of form (P228)
  • The first and last consecutive number
  • The employer references of the first and last P35 in the batch if known
  • Where the reprinted batch should be sent

Ask the IT Service Centre to advise you as soon as an update to the request has been received. If exceptionally, after 10 working days there has been no response to the request from the Service Provider you must ask the IT Service Centre to follow this up with the Service Provider immediately as the ability for them to obtain a reprint may be jeopardised.

On receipt of the reprinted batch of forms P228

  • Contact the EBS Business Helpdesk and advise them that the missing batch of forms P228 have been received
  • Bundle the forms P228 with the forms P14 for onward transmission to NIC&EO in the usual way. Follow ‘Forwarding end of year papers to NIC&EO (Action Guide)’ at PAYE41031

Individual missing P228

After 5 working days you must

  • Use Function VIEW EMPLOYER SCHEME HISTORY to establish if the employer record has been transferred
  • If the record has been transferred use COP Function ED to check if the required P228 details are shown for the old reference

Completion of P228

If the details

  • Are shown at the old reference, use the details obtained from the record to complete a form P228(Manual)(2002-2003) and send this with the form(s) P14 for onward transmission to NIC&EO in the usual way. Follow ‘Forwarding end of year papers to NIC&EO (Action Guide)’ at PAYE41031
  • Are not shown at the old reference, or the employer record has not been transferred, use the details obtained from the EBS record to manually complete a form P228 and send this with the form(s) P14 for onward transmission to NIC&EO in the usual way. Further guidance is available in the following Action Guides in this section

    • ‘Forwarding end of year papers to NIC&EO’ at PAYE41031
    • ‘Form P228’ at PAYE41021

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P228 consecutive numbers

The computer generates P228 consecutive numbers for those returns that are captured that have a form P228 produced. Each Processing Office has its own range of numbers which will start at 1 each year.

The P228 consecutive numbers will form the part of the sort criteria for how the forms P228 will be sent to you. The order will be as follows

  1. Sorted by Capturing Office

  2. Within Capturing office, sorted by responsible Organisational Unit

  3. Within responsible Organisation Unit sort by P228 consecutive number

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P239 list numbers

A P239 list is essentially the summary information of between one and twenty forms P228.

You will not see the list but each return captured that produces a P228 consecutive number will also produce a P239 list number.

The P239 list number as with the rest of the P228 information can be viewed by using Function VIEW EOY RETURNS HISTORY and selecting the [P228 Details] button for the appropriate return.

A P228 consecutive number is added to a P239 list in the sequence to which it was generated (captured).

Where a correction return is captured a new P239 list number will be generated and this list will only contain the P228 consecutive number from that return.

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P228 remarks

During the capture of a return you will need to consider entering certain remarks about the return or the employer record that will enable NIC&EO to identify these cases when processing the P14s.

In additional to manually entering remarks the computer will also generate certain remarks if these have not been entered during the capturing process.

Following receipt of form P228 you may wish to enter further remarks manually within the P228 remark box on the form P228. If it is a cessation case you must enter ‘Cessation’ manually on the P228.

The following provides details of those remarks that you can enter during the capture of a return.

EE
Denotes that the return shows employee only NIC

DRF
Denotes the return you are capturing is as a result of a discrepancy report form from NIC&EO. (Correction or additional returns only).

Referred to NIC&EO Scheme Reconciliation Team for action

RSSN
Denotes the return you are capturing is as a result of a discrepancy report form from NIC&EO which indicates a ‘Rejected scheme serial number’ on it. (Correction or additional returns only).

Referred to NIC&EO Scheme Reconciliation Team for action

ADJ
Denotes the return you are capturing adjusts any of the following entries made on an earlier return for the same year (correction or additional returns only)

  • Any NIC field
  • SSP Recovered
  • SMP Recovered
  • SAP Recovered
  • SPP Recovered

NFP
Denotes the return is Not For Processing because you are capturing

  • An additional return to deal with tax refunds not made to employees during a trade dispute, or
  • A Proforma return to deal with a Permanent Overpayment. This shows only an amount overpaid without a name or NINO and is referred to NIC&EO Caseworker Section for action

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System-generated remarks

The following table illustrates the remarks that will be automatically set as a result of capturing a return. These are determined by

  • The scheme type of the employer record
  • Indicators that are set when capturing the return

And

  • The capturing office

Note: The computer will not duplicate any remarks that have already been manually set.

A
This will be automatically set where the return you have captured is an additional

C
This will be automatically set where the return you have captured is a correction

CAPTURE
This will be automatically set where the capturing office is not the responsible office. It will be followed by the 6-digit Organisation Unit identity of that office

EE
This will be automatically set if the scheme type for the employer record whose return you have captured is either

  • DPNI, or
  • DCNI

EPA
This will be automatically set if the scheme type for the employer record whose return you have captured is

  • EPA

NFP
This will be automatically set if the scheme type for the employer record whose return you have captured is

  • DPGEN
  • ELECT
  • EXAM
  • OCPN
  • PSS
  • TAS

P
This will be automatically set if during the capture of the return the single copy pensioner box had been ticked

Q
This will be automatically set if the scheme type for the employer record whose return you have captured is

  • DOME

S
This will be automatically set if during the capture of the return the NI only schedule box has been ticked. From 6 April 2004 all returns must be made on forms P14

Note: NI schedules are no longer acceptable.

TRONC
This will be automatically set if the scheme type for the employer record whose return you have captured is

  • TRONC