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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer returns: ECS additional processing action: P35 capture screen

The P35 screen provides you with a summary of all P35 and CIS36 returns received from the employer for the selected year. Information is automatically displayed for the most recent closed year (CY-1).

To access the P35 screen

  • Select the main Employer Compliance icon
  • Enter the employer reference in the select employer screen
  • Select the P35 button

The screen is split into two main sections

Employer section

The Employer section displays the office and PAYE reference. Indicators tell you whether

  • The employer is subject to an Employer Compliance review
  • There are any notes that specifically relate to the selected employer - providing no BF date has been set. The P35 note box will be ticked if the note type is P35
  • A BF date has been set in the selected employer note
  • The employer has submitted a P35 return for the year selected as a Service Company / Partnership

[Query] button

The [Query] button allows you to search for an employer where the reference is not known.

[P247 Check] button

The [P247 Check] button takes you to the P247 Checks screen for the selected employer.

[Penalties] button

The [Penalties] button takes you to the Employer P35 Penalty History screen for the selected employer.

[E-File Penalty] button

The [E-File Penalty] button takes you to the E-File Penalty Details screen for the selected employer.

Note: The button will not be available

  • For all years prior to 2004-05
  • When the employers E-File segmentation for the year does not require them to file their return online

Returns section

General

The Returns section displays a list of P35 / CIS36 batches received for the selected employer / year if the employer had a return for that year. The maximum number of returns that can be viewed for one year is 30.

The year automatically displayed is CY-1 but you can select a different year from the Year drop down list. The earliest return is at the top of the list.

E-File Segment

The E-File Segment field displays the segmentation band allocated to the employer at the time of the annual employee segmentation count or, where the employer successfully appeals against the band, the segmentation band determined for them as a result of the appeal.

The information will be displayed as one of the following

  • Band 1 (large)
  • Band 2 (medium)
  • Band 3 (small)
  • Scheme Type Excluded
  • Employer Exempt

Received

The date the return was received.

Type

Return type P35 or CIS36.

M/A

The M/A column indicates the type of return received. The column will display the following

  • Letter ‘M’ when the return is a Main return
  • Letter ‘A’ when the return is an Additional return

C

Where the return is a correction to an earlier return ‘C’ will be displayed.

RSI

The Return Status Indicator (RSI) of the return. The indicator shows by displaying a stage number, the stage a return has received in the consolidation process. The stage of the return will be displayed as 1, 2 or 3 with the numbers indicating the following

1. The return has yet to be consolidated within the Channel routing interface service (ChRIS)
   
2. The return has been consolidated within ChRIS
3. The return cannot be consolidated within ChRIS as all expected parts have not been received

P/F

The P/F column indicates whether or not the return is a pro-forma. The column will

  • Display letter ‘Y’ when the return is a pro-forma
  • Be blank when the return is not a pro-forma

E-File

The E-File column indicates whether or not the return was filed online. This column will

  • Display letter ‘Y’ where the return is a P35 with a RSI of 2 or 3 and the return was submitted online
  • Display letter ‘N’ when the return is a P35 with an RSI of 2 or 3 and the return was not submitted online
  • Be blank where the return concerned is a P35 with an RSI of 1 and the return was submitted online, or a CIS36 return

Note: Part Returns. When an Employer’s Annual Return is submitted in more than one part, the Employer Business Service (EBS) will send an advance copy to ECS.

To avoid confusion these will not be displayed on the P35 screen.

These parts will be retained in the Consolidation Area within the Channel routing interface service (ChRIS) but can be viewed on EBS in the VIEW EOY RETURNS HISTORY screen.

A return is not complete until all parts are received.

[Summary] button

The [Summary] button takes you to the Return Summary screen for the selected employer. This screen displays the totals of all end of year returns received for the employer during a particular tax year

  • Select the [Report] button to create a report of the information displayed in the Return Summary screen. This will be in the format of a Word document

You will then have the option of

  • Printing the report
  • Saving the report
  • Closing the report by exiting the Word document

To return to the P35 screen select the [Exit] button.

[Details] button

The [Details] button takes you to the Employer Details screen for the selected employer. This screen displays details of an individual return for a particular year where an employer has submitted more than one return in that year

  • Select the [Report] button to create a report of the information displayed in the Return Details screen. This will be in the format of a Word document

You will then have the option of

  • Printing the report
  • Saving the report
  • Closing the report by exiting the Word document

To return to the P35 screen select the [Exit] button.

[P14] button

The [P14] button takes you to the P14 screen for the selected employer. The P14 screen displays directors only pay, Tax and NIC details (from P14 returns) for the year and selected employer.

You can amend or enter P14 Pay, Tax and NIC details. To do so

  • Select the required director in the list section
  • Select the [Update] button to go to the Update P14 screen
  • Enter the new or amended details

[Exit] button

The [Exit] button returns you to the Select Employer screen.