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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: capture P35 employer return on ETMP - 2013 onwards: introduction

At 6 April 2013 all live employer records held on the Business Review of the Collection Service (BROCS), which had not already joined RTI, were migrated onto the Enterprise Tax Management Platform (ETMP).

All the historical payment information for pre RTI tax years has remained on BROCS.

Although you can continue to record receipt and capture P35 employer returns on the Employer Business Service there is no link with ETMP which will allow the charge flow.

P35 return charges relating to 2011-12 will continue to pass to BROCS.

For 2012-13 only P35 return charges will pass to BROCS providing the employer did not join RTI in the 2012-13 tax year. 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 the guidance at PAYE43210.