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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: employer return exceptions: filed online return exceptions work list

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

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


  • It was not possible to record receipt or capture the return or return part on EBS

It is essential that this work list is reviewed daily and cases are worked urgently as returns have not been processed on EBS or ECS, and charge details have not been sent to BROCS.

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 subject ‘Filed online return exceptions’ at PAYE53045.