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HMRC internal manual

PAYE Manual

Employer returns: employer return exceptions: filed online return deletions work list

A work item is generated and entered on the ‘Filed Online Return Deletions’ work list when

  • A return, or return part has been submitted using EDI or the Internet (formerly known as FBI)


  • A deletion record has been received in ChRIS


  • The deletion record did not match with any figures held for the employer, for the tax year

Responsibility for the work list

This work list is only available using the EBS Employer Maint user role.

For more information about processing work items on this work list see ‘Filed online return deletions’ at PAYE53040.