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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer returns: capture employer return - up to 2004: capture CIS36 / SC35 returns for CY-7 and earlier - up to 2004 (Action Guide)

Note: This Action Guide should be used for tax years up to 2003-04 only.

To capture a contractor’s return on a form CIS36, CIS36 (Transition) or SC35, for years between CY-7 and 1990 inclusive, follow steps 1 - 15 below. The Guide is presented as follows

Steps 1 - 2

Steps 3 - 7

Steps 8 - 11

Steps 12 - 13

Step 14

Step 15

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

Initial action

  1. Use Function CAPTURE EOY RETURN DETAILS to capture the information provided on the return and ensure that the return type is classified as both
  • An Original Complete, and
  • A Pro-forma
  1. Where the return is captured successfully go to step 15, otherwise
  • If the contractor reference cannot be found go to step 3
  • If the year on the contractor record to which the return relates is not live go to step 8
  • If the contractor record has moved go to step 12
  • If the year is already cleared Cancelled one year only (COYO) or Dormant go to step 14

Employer reference not found

  1. If the employer reference shown on the return cannot be found on the Employer Business Service (EBS)
  • Use NPS Function Quick Search or Trace and Match (Employer) to search for a valid reference for the contractor
  • If a valid employer reference is found go to step 4
  • If no valid employer reference is found go to step 5
  1. If a valid reference is found
  • Using green ink strike through the invalid contractor reference on the return and enter the correct details
  • Use Function CAPTURE EOY RETURN DETAILS to capture the information provided on the return, and then
  • Go to step 15
  • If the return is not proper to your office date stamp the front and forward it to the correct office
  1. If you cannot find a valid reference liaise with the Debt Management Office to establish if a valid reference for the contractor can be found
  • If a valid employer reference is found go to step 6, otherwise
  • If no valid employer reference is found go to step 7
  1. If a valid employer reference is found
  • Using green ink strike through the invalid employer reference on the return and enter the correct details
  • Use Function CAPTURE EOY RETURN DETAILS to capture the information provided on the return, and then
  • Go to step 15
  • If the return is not proper to your office date stamp the front and forward it to the correct office
  1. If no valid employer reference is found
  • Contact EBS Business Helpdesk for advice

EBS shows year not live

  1. If you have been unable to capture the return because the year on the EBS contractor record is not live
  • Review the tax year on the return and check that the correct year was entered when capturing
  1. If the correct year was not entered
  • Use Function CAPTURE EOY RETURN DETAILS again entering the correct year, and then
  • Go to step 15
  1. If the correct year was entered
  • Review the information held and satisfy yourself a live contractor record is required for the year on the return
  1. If a live contractor record is required for the year on the return
  • Contact EBS Business Helpdesk for advice

Employer record has moved

If you have been unable to capture a return because the contractor record has been transferred, merged out or succeeded

  1. Use NPS Function Quick Search or Trace and Match (Employer) to search for the new contractor reference and note this in green ink

  2. If the new contractor reference is in your office

  • Use Function CAPTURE EOY RETURNS DETAILS to capture the return details, and then
  • Go to step 15, otherwise
  • Send the return to the new office immediately for capture

Year already cleared COYO or DORMANT

  1. If you are unable to capture a return because the year is already COYO or DORMANT
  • Contact EBS Business Helpdesk for advice

Action after capture

  1. When the return has been successfully captured you must take the following actions
  • Capture CIS36 / SC35 return information onto CIS
  • File any Cards SC11 received from the contractor in a separate filing range for each tax year