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HMRC internal manual

PAYE Manual

Employer returns: capture employer return - up to 2004: cards SC11 and SC15

Note: This subject provides details of how to capture employer returns for tax years up to 2003-04.

In certain cases you may be required to make further checks of the entries on card(s) SC11. These checks may involve

  • Confirming the totals entered on the SC11 by closer examination of the individual figures
  • Comparing the entries made on card SC11 against the employer’s SC15 (Green Card)

If you need to check the entries on form(s) SC11 in detail follow the guidance at PAYE42021.