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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: viewing employer return information

Reference to CIS in this information applies to the old CIS scheme for to years up to April 2007, when ‘New CIS’ was introduced.

This subject is presented as follows

Background

All returns that are processed on the Employer Business Service (EBS) using Function CAPTURE EOY RETURN DETAILS and received from ChRIS, can also be viewed at a later date.

You must only view an employer record if you have a business need to do so.

Function VIEW EOY RETURNS HISTORY lets you

  • View summary information about returns received for CY-1 to CY-6 inclusive
  • View details of the receipt of return or return part for a specific year
  • View answers to P35 Questions (from 2005 onwards)
  • View P228 details for a specific return (up to 2004)

And

  • View P228 details created from Function RECORD RETURN RECEIPT (from 2005 onwards)

Summary information

The summary information will indicate for each year

  • Scheme type (for example ‘P’, ‘PSC’)
  • Status of the employer record during that year. This will be one of the following

    • COYO (Cancelled One Year Only)
    • DORMANT
    • CEASED
    • CANCELLED

    Or

    • LIVE
  • The number of returns of returns parts held
  • Whether any returns were filed online

Return receipt details

For each year, return receipt details will provide

  • Details of each return submission type received

    • For example P35
    • CIS36 (for years 2007 and earlier)
    • Part P35
    • Part P14
  • Media type. Either

    • Paper
    • EDI

    Or

    • Filed online
  • Date the return was recorded as received (the field will be blank for a correction return)
  • The Return Class. For example Original Complete, Original Part P35. The field will be blank if the return has not yet been captured
  • The version number shows the order in which the returns were recorded as received
  • The Return Status Indicator RSI provides an indication 1, 2 or 3 of the status of the receipt of the parts of a return. The field will be blank for years up to 2004
  • The number of forms P14 recorded as received. The field will be blank if no forms P14 have yet been recorded as received
  • The number of return parts recorded as received. The field will be blank for years up to 2004
  • The organisation unit of the office where the return was recorded as received, except 

    • Returns filed by EDI or the Internet (formerly known as FBI)
    • Returns logged prior to 6 April 2002
    • Correction returns

P35 Questions

From tax year 2004-05 onwards the answers to the questions on the P35 returns are captured and recorded on EBS.

Note: Only the latest details captured are displayed.

The information for these years can be accessed from the View EOY History screen.

Further information can be found in subject ‘Checklist and declaration on P35 - 2005 onwards’ at PAYE43020.

Employer return details

Details of returns captured on EBS, up to a maximum of 99 are available to view. In most cases this will enable you to follow the progress of an employer record’s EOY charge information for any year for all returns that have been captured. Where more than 99 returns have been captured the latest 99 will be displayed.

Indicators

Certain indicators if set at the time a return was captured or as a result of capturing that return will be shown on the relevant version. These are

  • INHIBIT UP / OP
  • FUNDING DISCREPANCY

Monetary fields

All monetary fields will be displayed showing both the net adjustment (Word 27KB) amount and also the consolidated position (Word 28KB) for each monetary item.

This will enable you to review

  • The return information that was provided on that version of the return

And

  • How it had affected the overall net position

Computer generated information

The following computer generated information will be displayed for each return captured

  • P239 list number (up to 2004)
  • P228 consecutive number (up to 2004)
  • Responsible Organisation Unit for the office that captured the return
  • Date the return was captured

P228 details

For tax years up to 2003-04 a P228 was generated when the return details were captured on EBS.

For each of these years P228 details can be viewed for different versions of an employer annual return where appropriate. The design of the screen is similar to a form P228 and where the computer generated form is either damaged or lost a screen print can be taken and used to submit EOY papers to NIC&EO.

For tax years 2004-05 onwards the P228 details are created when the return is recorded as received and passed to NIC&EO.

For each of these years the P228 information can be viewed for different versions of an employer annual return where appropriate. For these years the P228 information is not generated at the capture stage and can only be accessed from the View EOY History screen.

Further information can be found in subject ‘Form P228’ at PAYE41020.

Electronic returns

From April 2002 the words ‘Original P35 EDI’ will be displayed immediately below the Trade Name. This will indicate a return (not necessarily the return you are viewing) for that year has been received by EDI.

From April 2005 a display immediately below the trade name will show

  • Pro-Forma if the electronic return is a ‘pro-forma
  • The Return Class is Original, Additional or Correction
  • The submission method FBI or EDI