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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer returns: record receipt of employer return: form P228 (Action Guide)

When you are required to prepare manual forms P228 and P239 follow steps 1 - 14 below.

Note: Each P239 can contain details for up to 20 employer records, but they must all relate to the same responsible office.

The Guide is presented as follows.

Steps 1 - 2

Steps 3 - 7

Steps 8 - 14

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

 

Preparing P228

  1. Use Function VIEW EOY RETURNS HISTORY to review the captured return information

Choose one of the following options, either of which will take you to the View EOY Return Details screen for the request return

  • Select the year required in the first list box, or
  • Select the [EOY Return Details] button
  1. Use the information presented on screen to enter the following details onto the P228
  • Date of issue
  • Tax year
  • Responsible Office name
  • Responsible Office number
  • Number of Bundles (if applicable)
    • If the scheme has more than 300 forms P14 follow ‘Forwarding end of year papers to NIC&EO (Action Guide)’ at PAYE41031 for guidance on how to bundle the forms P14
  • Employer’s name and address
  • Summary trade class
    • This is taken from Function VIEW EMPLOYER TRADE AND SCHEME DETAILS
  • The number of returns (forms P14) in the scheme
  • The employer’s contracting-out ECON number
  • Gross total of NIC (if applicable)
  • SSP recovered (if applicable)
  • NIC Holiday claimed (if applicable). (For years up to 2005-06)
  • SMP recovered (if applicable)
  • Total of NIC compensation on SMP
  • SPP recovered (if applicable)
  • Total of NIC compensation on SPP
  • SAP recovered (if applicable)
  • Total of NIC compensation on SAP
  • Total NIC Rebate
  • Employer reference (not the office number)

Preparing P239

  1. On the first P239 enter the responsible office number in the box marked IR office number
  • The first list number will be 1X
    • For each office the P239 list number must start at 1, followed by 2 and so on
    • The box next to the list number box contains the letter X
    • Whenever you refer to the P239 list number you must call it list number 1X, 2X and so on
  1. Whilst listing each scheme on form P239 enter the following on the P228
  • The list number from the P239, and
  • The consecutive number from the P239
  1. Complete the following numbered columns
  • The consecutive number starting at 1
  • Employer’s name
    • Taken from the P228
  • Employer reference number
    • Taken from the P228
  • The year (XXXX-XXXX)
  • The number of forms P14 for that scheme
    • Taken from the P228

Note: Check that you have the correct number of forms P14.

  1. If you have more than 20 forms P228 for that responsible office number start to complete the next P239 list number 2X
  • This will start with consecutive number 21
  1. Date stamp both copies of the P239

Distributing forms P14

Guidance on how to bundle forms P14 can be found in Action Guide ‘Forwarding end of year papers to NIC&EO’ at PAYE41030

Your action will depend on which copy of the P14 you are handling

  • When dealing with your Processing Office’s copy of form(s) P14 go to step 8
  • When distributing the NICO copy go to step 10
  1. Pass the office copies of forms P14 to the PAYE section

  2. File the bottom copy of the P239 (the P239-1) in list number order in the employer-related electronic file ‘Forms P239-1’

  3. Place each form P228 behind the corresponding form P239

  • The forms P239 must be kept in list number order with the lowest list number on top
  • The forms P228 must be kept in consecutive number order with the lowest consecutive number on the top
  1. Place the NICO copy of the corresponding form(s) P14 behind the corresponding form P228

  2. Place the papers carefully into an orange envopak and

  • Ensure that manually completed forms are not forwarded with those automatically printed
  • Ensure they are held in P228 consecutive number / P239 list number order within the envopak
  • Label and number the envopak
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
      (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
      (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
      (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
      (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
      (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
      (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • The lower left window must contain the name and address of the responsible Organisation Unit
  • Do not overfill the envopak
  • Only one responsible office’s papers may be placed in each envopak
  1. Place the envopak into a white Hayes taxpost sack
  • Ensure the white taxpost sack is not damaged
  • Do not overfill the white taxpost sack
    • Ensure it does not weigh over 13.5 kgs or contain more than 3 envopaks
  • When full, tie the sack securely
  • Use the correct label (to identify it as a contract collection)
  • Number each label dependant on the number of sacks to be sent that day

For example if three white taxpost sacks are being sent that day they should be marked 1 of 3, 2 of 3 and 3 of 3 respectively

Note: Ensure that any returns for years earlier than CY-1 are identified and packaged to NIC&EO in a separate white taxpost sack. This must be clearly marked with an adhesive label bearing a large red cross to indicate that it contains returns relating to years earlier than CY-1.

  1. Use Function AMEND EMPLOYER NOTES to make a note that you have
  • Forwarded paper forms P14 for XXXX year to NIC&EO on
    • Manual P239 list number XX, and
    • P228 consecutive number XX