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HMRC internal manual

PAYE Manual

Employer returns: capture employer return - up to 2004: pre capture checks - up to 2004

Note: This subject is to be used for pre capture checks for tax years up to 2003-04 only.

Each return must go through certain checks prior to capture. These checks determine

  • Whether the return is complete
  • Whether the return is an official P35 employer annual return
  • If any action is required by the Processing Office before the return is captured
  • The type and classification of the return
  • What action is needed after the return has been captured

Priority cases

Certain cases will need to be processed sooner than others and pre capture action should normally be taken on the following cases on the day of receipt 

  • Returns noted on the front ‘Urgent Action Required’
  • Other returns with notes requiring action
  • Returns with ‘Recorded on (date)’ in red at the top of the P35
  • CIS36 / SC35 marked ‘Succession’
  • Forms P35, P37 or SC35 received from the employer or contractor without forms P14, P12 or cases SC11
  • Forms P14, P12 or SC11 received from the employer or contractor without forms P35, P37 or SC35
  • Large returns (received with over 500 forms P14 and / or tax and NIC exceeding £1 million)

Other Cases

The action to be taken for any return that does not require urgent attention will depend on the type of return received. See PAYE42031.

Employer annual forms completed by Processing Offices

There are circumstances that may require you to complete annual documents on behalf of the employer, these may include

  • Forms P14, where the scheme type is DOME
  • Forms P37, where the scheme type is DPGEN, DPNI, DCNI
  • Forms P35, where you become aware that a Pro-forma return is needed

If these circumstances arise follow PAYE42031.