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HMRC internal manual

PAYE Manual

Employer returns: employer return exceptions: online filing errors - employer annual return submitted under an incorrect employer reference

If the submission was made under an invalid employer reference the submission will have been rejected at the Government Gateway. A message will have been sent back to the submitter’s software to alert the employer that further action is needed. A new submission will need to be made under the correct reference before 19 May to avoid penalties for late filing.

If the submission was made under an incorrect, but live and valid employer reference the employer may not be aware of the problem until penalties are issued. Queries received by EBS Helpdesk, On Line Services, FBI / EDI Account Managers and NIC&EO should be sent to IMS Live Services because an ODS Edit will be required to remove the submission from ChRIS and allow the correct employer to file.

In all cases where the correct employer is unable to submit an original return online the incorrect return will need to be removed from ChRIS using the ODS Edit process. IMS / ASPIRE control this process and carry out the system edit in conjunction with the CEPT Technical team in NIC&EO Operational Support.

The CEPT Technical team will investigate and if the incorrect filing is confirmed will

  • Put a correction into EBS to minus off any erroneous figures created by the incorrect submission that will automatically remove the charge
  • Put on an EBS note explaining that an ODS Edit has been requested to prevent any further action as the edit is being carried out
  • Complete the ODS Edit template and send it to IMS

To clear the incorrect filing from the online channel IMS / ASPIRE will

  • Identify the next batch run and pass details to Aspire to have ODS flags re-set
  • After 10 days check to confirm that system has been updated
  • Refer back to CEPT Technical team

CEPT Technical team will

  • Delete the P14s from NPS Employer / Person application depending upon the size of the scheme to be deleted
  • Put a note into EBS to inform users that an employer has incorrectly submitted under the reference in question

The Technical team will inform the area who raised the query that they can tell the ‘correct’ employer to submit their return and where the employer who submitted incorrectly is identified they should also be contacted and informed of their error. The employer who has submitted incorrectly (if they can be identified) should be informed of the error after the ODS Edit process has been completed. They should be asked to send a submission using the correct reference.