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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
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Employer returns: record receipt of employer return: insolvency cases

The subject is presented as follows

 

Background

The Insolvency Claims Handling Unit (ICHU) bases its claims on employer annual returns - forms P35 and P14.

In some insolvency cases, employer or contractor records are either not available or inadequate to prepare pro forma returns on which to base claims.

Normal returns

When the ICHU are able to obtain forms P35 and P14 that include a name, NINO or date of birth and gender from the employer or contractor, these will be processed in the normal way. The returns will be identified by ‘Insolvency’ written in green ink at the top of the P35.

The annual return for

  • Previous year(s), will be forwarded to employer units
  • Current year, will be forwarded to the Debt Management Office

These insolvency returns will be processed in accordance with ‘Insolvency cases (Action Guide)’ at PAYE41036.

Pro forma employer returns

The ICHU pro forma employer returns will be similar to those prepared in POP (Permanent Overpayment) cases. They will take the form of a P35 and a single P14 completed in green ink and prominently headed ‘Insolvency’ for each year involved.

The pro-forma annual return for

  • Previous year(s), will be forwarded to employer units
  • Current year, will be forwarded to the Debt Management Office

The pro forma insolvency returns will be processed in accordance with ‘Insolvency cases (Action Guide)’ at PAYE41036.