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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 P35 series 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 return of the P35 series for years between CY-7 and 1990 inclusive follow steps 1 - 16 below. The Guide is presented as follows

Steps 1 - 3

Steps 4 - 8

Steps 9 - 12

Steps 13 - 14

Step 15

Step 16

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

Initial action

  1. If the return includes forms P14
  • Count the number of forms P14 received, and
  • Enter this figure in green ink on the top right hand corner of the P35
  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 16, otherwise
  • If the employer reference cannot be found go to step 4
  • If the year on the employer record to which the return relates is not live go to step 9
  • If the employer record has moved go to step 13
  • If the year is already cleared Cancelled one year only (COYO) or Dormant go to step 15

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 employer reference
  • If a valid employer reference is found go to step 5
  • If no valid employer reference is found go to step 6
  1. If a valid 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 16
  • 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 employer reference can be found
  • If a valid employer reference is found go to step 7, otherwise
  • If no valid employer reference is found go to step 8
  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 16
  • 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 employer 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 16
  1. If the correct year was entered
  • Review the information held and satisfy yourself a live employer record is required for the year on the return
  1. If a live employer 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 employer record has been transferred, merged out or succeeded

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

  2. If the new employer reference is in your office

  • Use Function CAPTURE EOY RETURNS DETAILS to capture the return details, and then
  • Go to step 16, 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 cannot use Function VIEW EOY RETURNS HISTORY to identify P228 details as the return relates to a year prior to CY-6. Instead you must
  • File the return in a separate range to await the receipt of form P228
  • On receipt of the form P228
    • Record the P239 list number and the P228 consecutive number, and
    • Make a prominent note of these details on the return
  • Follow the guidance at PAYE41031