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HMRC internal manual

PAYE Manual

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

The Update P35 screen allows you to alter or change details specific to a return shown on the P35 Receipt screen.

To access the Update screen select the [Update] button on the P35 Receipt screen.

The fields that can be amended differ depending on the type of return selected.

The [Main] button is set automatically to indicate that the return is a Main Return.

If the Return Type is CIS36, the [OK] button will not be available until a value is added for the ‘No of Subcontractors During Year’ field.

Note: For 2004-05 onwards it will not be possible to update the questions displayed on this screen.

Additional Returns

For all years up to 2003-04

If the return is an additional return

  • Select the [Additional] button and the original entry will be deleted automatically

If you wish to exit the Update P35 screen without changing any details

  • Select the [Cancel] button. You will be returned to the P35 Receipt screen

Note: It is not possible to update a previously captured return and leave the answers blank for questions 1 to 6 for a P35 return, or questions 1 and 2 for a CIS36 return.

When updating an existing return, if you select the [OK] button and any of the answers (excluding supplementary answers) to these previously mentioned questions are blank, the error message ‘Unable to update return (blank answers). Do you want to set Blank Spaces to default answer?’ will be displayed

  • Select the [Yes] button and the default answers will be populated
  • Select the [No] button to return to the P35 Receipt screen

When the return type is P35, the following can be amended

  • Question 1 to 6
  • P11D not due
  • Number on P38a
  • Total P38a pay

When the return type is CIS36 the following can be amended

  • Questions 1 and 2
  • Number of subcontractors during the year

For 2004-05 onwards

Where a Main and Additional P35 return for years 2004-05 onwards has been captured on an employer’s record you will only be able to capture / update the P38A information against the Main return. To support this, the [Update] button on the P35 Receipt screen of Additional returns will not be available.

CIS36 returns

If the tax year is 2004-05 or later and the information to be captured is a CIS36, you will be able to capture the CIS36 information onto ECS prior to the corresponding P35 / CIS36 being captured on EBS.

  • Select the [CIS36] radio button
  • Enter the number in the No of subcontractors during year field

No other fields within the screen will be available.

  • Select the [OK] button. You will be returned to the P35 Receipt screen in which the information you have just captured will be displayed
  • Select the [Cancel] button. You will be returned to the P35 Receipt screen without saving the changes

Forms P38a

If the tax year is 2004-05 or later, and the information to be captured is a P38A, you will be able to capture the P38A information prior to the corresponding P35 / CIS36 being captured on EBS.

  • Complete the ‘Number on P38a’ and ‘Total P38a Pay’ fields as required

No other fields in the screen will be available

  • Select the [OK] button. You will be returned to the P35 Receipt screen in which the information you have just captured will be displayed
  • Select the [Cancel] button. You will be returned to the P35 Receipt screen without saving the changes

Note: You will only be able to capture P38A information against a Main return.

Forms P11D not due

The P11D not due field of the P35 Receipt screen can either be left blank or set to ‘Y’.

When the field is set to ‘Y’ the Class 1A signal will be removed from the P11D(b) screen.

Consequently where an employer has ticked the box on the form P35 to indicate that forms P11D are not due you should set the P11D not due field to ‘Y’.

From the date of capture the employer will not be issued with forms P11D(b) or be included in the automatic penalty process for late or non-receipt of forms P11D(b).