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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: forwarding end of year papers to NIC&EO (Action Guide)

To forward End of Year (EOY) papers to NIC&EO, follow steps 1 - 12 below. This Guide is presented as follows

Steps 1 - 2

Step 3

Steps 4 - 7

Steps 8 - 11

Step 12

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

Initial action

  1. On receipt of form P228 link this with the annual return (for example P35) and P14 or substitutes (NICO copies)

  2. Review the entries on the form P228 with the return and if further remarks are required then enter these manually within the P228 remark box on the form P228 (for example ‘Cessation’)

Bundling forms P14

  1. If forms P14 are sent to you as a continuous printout these must be separated properly

You must ensure that pins, staples, tags, folding, punching or elastic bands are not used or are attached to the forms P14 and where forms P14 are received in both ‘landscape’ and ‘portrait’ style that you bundle those in landscape style first

Your next action will depend on the number of forms P14 received

  • If the number of forms P14 is 300 or less go to step 4
  • If the number of forms P14 is more than 300 go to step 8

300 or less forms P14

  1. Place the P228 (unfolded) on the top of the forms P14

  2. Place the papers carefully into an orange envopak and

  • 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)

    • The lower left window must contain the name and address of the responsible Organisation Unit
  • Do not overfill the envopak
  1. When an envopak is filled place it into a white TNT 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)
  • 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

  1. Go to step 12

More than 300 forms P14

  1. If there are more than 300 forms P14 then you must prepare a P130B bundle sheet for each multiple of 300 (for example if there are 400 forms P14 you will need to prepare two P130B bundle sheets)

  2. Place the P228 facing sheet (unfolded) on the first 300 forms P14

  • Ensure the first P130B bundle sheet is placed immediately behind the P228
  • Place the next 100 forms P14 or the balance (if less than this) underneath the P228
  1. Place any further P130B bundle sheets on top of each bundle of forms P14 and place all bundles carefully into one or more orange envopaks
  • Ensure you place the returns in P228 consecutive number / P239 list number order within each envopak
  • Label and number each envopak accordingly
    • (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
  1. When an envopak is filled place it into a white 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)
  • 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

Final action

  1. Once you have packaged the P228 (and forms P130B where applicable) and NICO copies of forms P14 into the orange envopaks and white taxpost sacks you will then need to
  • File away the return into the annual run of P35 returns, and
  • Pass copies of forms P14 to the PAYE section the office