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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
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Employer returns: capture employer return - 2005 onwards: capture correction returns - 2005 onwards (Action Guide)

Notes:

1. This Action Guide should be used for tax years from 2004-05 only.
   
2. 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.
3. A correction return must only be used to make changes to the details captured so that it correctly reflects the return the employer submitted originally. A correction may be needed as a result of a misreading of numbers or miskeying of figures when the return was originally captured.
4. A correction return is never recorded as received, so no link can be created between the recorded as received return and the captured details. See ‘Linking employer returns - 2005 onwards’ at PAYE43025 for further information.
5. Where a P35 return is held at RSI1 on EBS and you capture a correction return, the correction will pass to the External Routing Interface Component (ERIC) and replace the return held at RSI1.
6. Where all P35 returns are held at RSI2 on EBS and you capture a correction return, the correction will not pass to ERIC and will add to the return held at RSI2.
7. During the 2010-11 tax year, ERIC was superseded by ChRIS (Channel Routing Interface Service).

When you are required to capture a correction return, follow steps 1 - 4 below. This Guide is presented as follows

  Step 1
   
  Steps 2 - 4

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

Initial action

1. Review the return details to determine if you can capture them as a correction return
   
  * If the employer has submitted a correction return, capture the return as an additional complete return, or an additional return part. See ‘Capturing annual returns - 2005 onwards (Action Guide menu)’ at PAYE43011
  * If the employer submits a replacement return
  * Send the replacement return back to the employer
  * Ask them to submit an additional complete return, or an additional return part in the correct format
  * BF the papers for two weeks
  Otherwise
  * If you are correcting the details on a captured return to make it reflect the return submitted by the employer, go to the step 2

Correction returns

2. A correction return is never recorded as received, so it cannot be linked to the captured details. See ‘Linking employer returns - 2005 onwards’ at PAYE43025
   
  * Go to step 3
3. Use Function CAPTURE EOY RETURN DETAILS to correct the capture return. You must identify the figures to be put right and by how much. For example if a figure on the P35 shows £1500 but EBS only shows £1000 you must
  * Capture a further £500 so that the EBS record matches the P35
4. When reviewing in Function VIEW EOY RETURN DETAILS the Return Receipt Details list box will show the following entries to help identify a correction return
  * Return Type - blank
  * Date (return received) - blank
  * Return Class - CORRECTION