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HMRC internal manual

PAYE Manual

Employer returns: electronic employer returns: reporting end of year data electronically - up to 2004 (Action Guide)

To review the ‘Reporting End Of Tax Year Data Electronically’ list, follow steps 1 - 21 below. The Guide is presented as follows

  Step 1
   
  Steps 2 - 7
  Steps 8 - 12
  Steps 13 - 17
  Steps 18 - 20
  Step 21

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

Initial action

1. Select a work item from the list
   
  * If the work item relates to a MT employer go to step 2
  * If the work item relates to an EDI employer go to step 6

P35MT cases

2. Use Function VIEW EOY RETURNS HISTORY to see if the P35 MT has been received and captured
   
  * If the return has not been received
  * Use ECS (P35 Penalty History screen) to check that an automatic penalty has been issued
  * If an automatic penalty has not been issued, ask the Penalty Officer to consider issuing a penalty
  * If the return has been received go to step 3
3. Retrieve the return
  * Compare the permit numbers on the list against the permit numbers the employer has entered on the return to ensure that all invoices for that employer have been received
  * If the invoices have been received for all the permit numbers shown on the return note any outstanding invoices shown on the list ‘Not due’
  * File the return and invoices away
  * If any of the permit numbers listed on the return have not been received go to step 4
4. Complete the following sections of stencil End of Year Scheme Processing Enquiries - Missing Invoices RP03087. Note: The stencil is also available on the EBS Web Site
  * Office number
  * Employer reference
  * Permit number(s) per P35MT
  * Year (format 20–/20–)
  * Has the associated microfiche for this scheme been received (if known)
5. Send the stencil using e-mail to your Location Open Case Recovery Manager (LRM) and note the employer-related electronic file of your action and the date
6. The LRM should then
  * Complete the stencil by entering
  * Their name
  * Contact telephone number
  * Date
  * Send the stencil using e-mail (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , entering SCS102/02 in the subject box
  * If you have not received a reply after 4 weeks (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
7. On receipt of a reply go to step 13

EDI cases

8. Use Function VIEW EOY RETURNS HISTORY to see if the P35 EDI has been received and captured
   
  * If the return has not been received
  * Use ECS (P35 Penalty History screen) to check that an automatic penalty has been issued
  * If an automatic penalty has not been issued, ask the Penalty Officer to consider issuing a penalty
  * If an EDI return has been received and captured
  * If all invoices for the employer have been received no further action is required
  * If all invoices for the employer have not been received go to step 9
9. Complete the following sections of stencil End of Year Scheme Processing Enquiries - Missing Invoices RP03087. Note: The stencil is also available on the EBS Web Site
  * Office number
  * Employer reference
  * Permit number(s) per P35 EDI
  * Year (format 20–/20–)
  * Has the associated microfiche for this scheme been received (if known)
10. Send the stencil using e-mail to your Location Open Case Recovery Manager (LRM) and note the employer-related electronic file of your action and the date
11. The ARM should then
  * Complete the stencil by entering
  * Their name
  * Contact telephone number
  * Date
  * Send the stencil using e-mail to (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , entering SCS102/02 in the subject box
  * If you have not received a reply after 4 weeks (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
12. On receipt of a reply go to step 13

Replies from the Magnetic Media control section

| 13. | Your next action depends on the Magnetic Media control section’s reply. If the Magnetic Media control section | || |   | * Forwards outstanding invoices for the scheme go to step 14 | |   | * Advises you that the Magnetic Media P14s have failed go to step 18 | |   | * Advises you that the Magnetic Media P14s have not been received go to step 21 | | 14. | Compare the invoice totals to ensure that they match the figures on the return | |   | * If they match use Function AMEND EMPLOYER NOTES to record your actions and then file the invoice away in the employer record pad | |   | * If they do not match and all invoices have been received contact the employer to establish the reason for the discrepancy | |   | * Send a copy of the Stock Letter P35MT / Invoice (Word 30KB) to the employer and keep a copy of the letter with your papers | |   | * BF your papers for 4 weeks | | 15. | At the BF date check to see if the employer has forwarded a reply | |   | * If you have not received a reply issue a reminder and BF the papers for a further 4 weeks | |   | * If there is no reply after the further 4 weeks go to step 16 | |   | * On receipt of a reply go to step 17 | | 16. | At the BF date if there is no reply you must | |   | * Send a copy of the letter issued to the employer to the Debt Management Office
 
And | |   | * Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) indicator | | 17. | When you receive an explanation of the discrepancy from the employer you must review the information | |   | * If the invoice(s) shows the correct amounts the employer’s reply must be accompanied by either an additional or correction return to account for the discrepancy | |   | * Use Function CAPTURE EOY RETURN DETAILS to capture the additional / correction return. Follow the appropriate Action Guide, see ‘Capturing annual return - up to 2004’ PAYE42011 | |   | * If the return shows the correct amounts use green ink to prepare Pro-forma forms P14 | |   | * Forward the revised details to the PAYE section |

Magnetic Media P14s failed

18. If the Magnetic Media control section advises you that the Magnetic Media P14s have failed the employer must submit paper forms P14
   
  * If paper forms P14 have not been received go to step 19
  * If paper forms P14 have been received go to step 20
19. If paper forms P14 have not been received
  * Use Function CAPTURE EOY RETURN DETAILS to reduce the P35 charge to NIL
  * Use Function AMEND EMPLOYER INDICATORS to set the ‘INHIBIT UP / OP’ indicator
  On the next working day, when the record has been updated
  * Use Function AMEND / DELETE EOY RETURNS RECEIPT to remove the record of receipt of the return
  * Arrange for the Penalty Officer to issue a 1st interim penalty on ECS
20. If paper forms P14 have been received ensure that
  * The correct procedures were followed in processing the return
  * The forms P14 have been forwarded to NICO

Magnetic Media P14s not received

21. If the Magnetic Media control section advises you that the Magnetic Media P14s have not been received
   
  * Use Function CAPTURE EOY RETURN DETAILS to reduce the P35 charge to NIL
  On the following working day
  * Use Function AMEND / DELETE EOY RETURNS RECEIPT to remove the record of receipt of the return
  * Arrange for the Penalty Officer to issue a 1st interim penalty on ECS