Employer returns: capture employer return - up to 2004: capture correction returns - up to 2004 (Action Guide)
Note: This Action Guide should be used for tax years up to 2003-04 only.
When you are required to capture a correction return, follow steps 1 - 6 below. This Guide is presented as follows
Note: The definition of a correction return has changed for tax years 2004-05 onwards. Ensure you are using the appropriate definition for the return you are capturing.
Steps 3 - 4
Steps 5 - 6
For details of how to access any of the Employer Business Service functions, use PAYE057.
Review any correction return received after an Original Complete return has been captured
- Use Function VIEW EOY RETURNS HISTORY to check whether an Original Complete return has already been captured
- If a return has already been captured for that year go to step 2, otherwise
- Follow PAYE42012
Additional Complete returns
- Use Function VIEW EMPLOYER INDICATORS to identify whether the employer or contractor is expected to submit an Additional Complete return
- If indicator P35MT or P35ALSO (both for years up to 2004)are set, go to PAYE42015, otherwise
- Go to step 3
- Where the employer appears not to have taken reasonable care in submitting the Original Complete return
- Pass both the original and any later returns to the nominated penalty officer for consideration, otherwise
- Go to step 4
Note: When the employer submits more than one return for a PAYE scheme each year you must contact the employer to draw their attention to the correct legal position for making end of year returns.
- Correction returns must show the figures to be put right and by how much. For example
- Understated pay of £500 should be declared as ‘+£500’ for the relevant box on the P14
- The same figures must be declared on the P35
When the employer submits a return that includes the original figures and the correction figures as detailed above this is a replacement return
- When the employer submits a correction return go to step 6, otherwise
When the employer submits a replacement return
- Send the replacement return back to the employer
- Ask them to submit a correction return in the correct format
- BF the papers for two weeks
- On receipt of a correction return in the correct format
- Use Function CAPTURE EOY RETURN DETAILS to capture the information