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HMRC internal manual

PAYE Manual

Employer returns: capture employer return - 2005 onwards: linking employer returns - 2005 onwards


1. This subject should be used for tax years 2004-05 onwards.
2. Reference to CIS in this information applies to the old CIS scheme for to years up to April 2007, when ‘New CIS’ was introduced.

For tax years 2004-05 onwards you will not be able to capture an employer annual return until the return you want to capture has been linked and recorded as received.

There are 2 ways this link can be created

  • Automatic Linking
  • Manual Linking

Automatic Linking

Where there is only one return recorded as received for the employer for the year which remains unlinked, the link will be created automatically for years 2005 to 2007 by EBS. However, scheme type PSC cases will never be linked automatically, and must always be linked manually. From 2008, where there is only one unlinked return for a PSC scheme, the link will be created automatically by EBS.

Manual Linking

A ‘Select Receipt Date’ screen has been introduced in Function CAPTURE EOY RETURN DETAILS to enable you to link the return you want to capture to the recorded as received return. A manual link must be created

  • Where there is more than one return recorded as received for the employer for the year which remains unlinked
  • For all scheme type PSC cases relating to years 2005 to 2007

You can only link one recorded as received return to one to be captured, apart from scheme type PSC cases, when you can link a recorded as received P35 and a CIS36, when both returns are being captured at the same time as one transaction.

However capturing both forms P35 and CIS36 as one return creates problems for both EBS and ECS. To prevent this, capture forms P35 and CIS36 as two separate returns onto EBS.

The submission type will be one of the following

  • Complete Return
  • Part P35
  • CIS36 (up to 2007)

Note: Submission type CIS36 is used to indicate when a form CIS36 only has been recorded as received.

You will need to ensure the submission type, and the receipt date match the return, or return part you are capturing before you proceed.

Exceptions to linking a return

A return cannot be linked if any of the following apply

  • The submission type selected is not consistent with the entry on EOY Return Details
  • The return is not included in the 20 returns displayed

Note: Details of up to 20 returns recorded as received on EBS can be viewed. Where more than 20 returns have been recorded the latest 20 will be displayed.

Multiple receipts with the same date

From April 2005 it is important that the date of receipt is linked to the date of capture. If two or more returns are displayed as having been received on the same day it does not matter which receipt is linked to the capture record. The correct date of receipt will be shown on the capture record whichever return is used.