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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 multiple returns - 2005 onwards (Action Guide)

To process returns where more than one return for the same year for the same employer record is expected follow steps 1 - 26 below.

Notes:

  1. This Action Guide must only be used for years 2005 to 2007 where the scheme type is PSC and where more than one return for the same year and same employer record is expected.

  2. Before using this Action Guide ensure that all the necessary paper quality checks have been completed (PAYE40015).

  3. It should be apparent from the manual notes made on the annual return when the receipt of the return was recorded that more than one return is expected for this employer record. ‘Recording receipt of employer return’ at PAYE41040 gives further details.

  4. References to CIS in this Action Guide applies to the old CIS scheme for years up to April 2007, when ‘New CIS’ was introduced.

  5. Where you have a P35 return captured on EBS for tax years 2013-14 onwards you will be required to manually capture the charge in ETMP. To do this, follow guidance at PAYE43210.

 

Step 1

Step 2

Steps 3 - 16

Steps 17 - 21

Steps 22 - 26

 

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

Initial action

  1. The notes made on the front of the annual return(s) and the return(s) themselves will help you to determine that a ‘multiple return’ case is held
  • Go to step 2

PSC scheme types

  1. To capture returns for an employer record where the scheme type is PSC your next action will depend on the following
  • If you want to capture both a paper P35 and CIS36 together and both indicate liability go to step 3
  • If you have received a paper P35 and a nil CIS36 go to step 5
  • If you have received a CIS36 and a nil paper P35 go to step 8
  • If you have received a nil paper P35 and a nil CIS36 go to step 10
  • If you have received a paper P35 only go to step 13
  • If you have received a P35 after the CIS36 has been captured go to step 14
  • If you have received the CIS36 only and are expecting a paper P35 go to step 15
  • If you have received a CIS36 after a P35 has been received go to step 16
  • If you have received a CIS36 and also expect a P35 FBI return go to step 17
  • If you have received a CIS36 and also expect a P35 EDI return go to step 22

PSC scheme types - paper returns

  1. If you want to capture both a paper P35 and CIS36 for the same employer record and the P35 shows tax deducted and the CIS36 shows CIS36 deductions
  • Check the amount of CIS deductions on the CIS36 match the amount of tax deducted from subcontractors figure entered on the P35
  • If the figures match go to step 4
  • If the figures do not match
  • Review the information held and if necessary contact the employer to ascertain the correct amount of CIS deductions

Note: Any agreed amended figure should be noted on the CIS36 / P35 in green ink.

  1. Use Function CAPTURE EOY RETURN DETAILS to capture both returns at the same time

Ensure when doing so you note the following points relating to Capturing Multiple Returns A - 2005 Onwards (Word 28KB)

  1. If you want to capture a paper P35 and CIS36 where the P35 shows tax deducted but the CIS36 is nil
  • Check the amount of CIS deductions on the CIS36 is nil and this matches the nil tax deducted from subcontractors figure entered on the P35
  • If the figures match go to step 6
  • If the figures do not match
    • Review the information held and if necessary contact the employer to ascertain the correct amount of CIS deductions

Note: Any agreed amended figure should be noted on the CIS36 / P35 in green ink.

  1. Use Function CAPTURE EOY RETURN DETAILS to capture both returns at the same time

Ensure when doing so you note the following points relating to Capturing Multiple Returns B - 2005 Onwards (Word 28KB)

  1. Once both returns have been captured consider whether a PSC scheme type will still be appropriate for the employer record for the following year
  • Where the scheme type is to be left as PSC take no further action, otherwise
  • Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to P
  1. If you want to capture a paper P35 and CIS36 where the CIS36 indicates CIS deductions and the P35 is nil
  • Check the amount of CIS deductions on the CIS36 match the amount of tax deducted from subcontractors figure entered on the P35
  • If the figures match go to step 9
  • If the figures do not match
    • Review the information held and if necessary contact the employer to ascertain the correct amount of CIS deductions

Note: Any agreed amended figure should be noted on the CIS36 / P35 in green ink.

  1. Use Function CAPTURE EOY RETURN DETAILS to capture both returns at the same time

Ensure when doing so you note the following points relating to Capturing Multiple Returns C - 2005 Onwards (Word 28KB)

  1. If you want to capture a nil paper P35 and a nil CIS36
  • Check the amount of CIS deductions on the CIS36 match the amount of tax deducted from subcontractors figure entered on the P35
  • If the figures match go to step 11
  • If the figures do not match
    • Review the information held and if necessary contact the employer to ascertain the correct amount of CIS deductions

Note: Any agreed amended figure should be noted on the CIS36 / P35 in green ink.

  1. Use Function CAPTURE EOY RETURN DETAILS to capture both returns at the same time

Ensure when doing so you note the following points relating to Capturing Multiple Returns D - 2005 Onwards (Word 28KB)

  1. Once both returns have been captured consider whether the employer record should be ceased. See ‘Cessation of an employer record’ at PAYE21030

  2. If you want to capture a paper P35 and a CIS36 is expected

  1. If you want to capture a paper P35 and a CIS36 has already been captured
  1. If you want to capture a CIS36 and a paper P35 is expected
  1. If you want to capture a CIS36 and a paper P35 has already been captured

PSC scheme types - Internet (FBI) returns

  1. If you have received a CIS36 and also expect a P35 FBI to be submitted
  • Use Function VIEW EOY RETURN HISTORY to determine if a P35 has also been captured
  • If you have received the CIS36 only and are expecting a P35 FBI return go to step 18
  • If a P35 FBI return has been received before a CIS36 has been received go to step 19
  • If a P35 FBI return has been received after a CIS36 has been received go to step 20
  • If you have received a CIS36 and a P35 FBI has already been received go to step 21
  1. If you want to capture a CIS36 and are expecting a P35 FBI to be submitted
  1. If a P35 FBI has been received before a CIS36 return
  • Use e-Services Filestore accessible via Interim Single Sign On to obtain a printout of the P35 information
  • Use Function CAPTURE EOY RETURN DETAILS to capture the FBI P35
  • When capturing the FBI P35 ensure you note the following points relating to Capturing Multiple Returns J - 2005 Onwards (Word 26KB)
  1. If a FBI P35 has been received after a CIS36 has been captured
  • Use e-Services Filestore accessible via Interim Single Sign On to obtain a printout of the P35 information
  • Use Function CAPTURE EOY RETURN DETAILS to capture the FBI P35
  • When capturing the FBI P35 ensure you note the following points relating to Capturing Multiple Returns K - 2005 Onwards (Word 28KB)
  1. If a CIS36 is received after a FBI P35 has been captured

PSC scheme types - EDI returns

  1. If you have received a CIS36 and also expect a P35 EDI to be submitted
  • Use Function VIEW EOY RETURN HISTORY to determine if a P35 has also been captured
  • If you have received the CIS36 only and are expecting a P35 EDI return go to step 23
  • If a P35 EDI has been received before a CIS36 is received go to step 24
  • If a P35 EDI has been received after a CIS36 has been captured go to step 25
  • If a CIS36 and a P35 EDI return has already been received go to step 26
  1. If you want to capture a CIS36 and are expecting a P35 EDI to be submitted
  1. If an P35 EDI has been received before a CIS36 return
  • Use e-Services Filestore accessible via Interim Single Sign On to obtain a printout of the P35 information
  • Use Function CAPTURE EOY RETURN DETAILS to capture the EDI P35
  • When capturing the EDI P35 ensure you note the following points relating to Capturing Multiple Returns N - 2005 Onwards (Word 26KB)
  1. If a EDI P35 has been received after a CIS36 has been captured
  • Use e-Services Filestore accessible via Interim Single Sign On to obtain a printout of the P35 information
  • Use Function CAPTURE EOY RETURN DETAILS to capture the EDI P35
  • When capturing the EDI P35 ensure you note the following points relating to Capturing Multiple Returns O - 2005 Onwards (Word 28KB)
  1. If a CIS36 is received after a EDI P35 has been captured