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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: employer return post capture: introduction

Note: Reference to CIS in this information applies to the old CIS scheme for years up to April 2007, when ‘New CIS’ was introduced.

After capturing an employer annual return there are certain checks that must be performed before your action is complete.

These include a review of any entries relating to

  • CIS deductions suffered (‘set-off’) during the tax year
  • Student loans


  • Tax credits paid and / or funded during the tax year

Note: If an employer tells you that they have paid Working Tax Credit after 31 March 2006 and / or has carried forward Tax Credit Funding into 2006-07, you should advise the employer to contact the Employer Helpline on 0300 200 3200 (text phone 0300 200 3212).

This section also provides guidance on other circumstances that may occur after the capture of the employer annual return. These include

  • Payments received in your office
  • Errors / discrepancies that come to light at a later date
  • Determinations under

    • Regulation 72


    • Regulation 80

Data Protection Act

The provisions of the Data Protection Act 1998 (DPA) apply to employer records in the same way as they apply to taxpayer records on other HMRC computers.

You must only access an employer record if you have a business need to do so.

Bear in mind that an audit trail is created every time you access an employer record. Any unauthorised or inappropriate accesses will be considered for action under the Department’s Conduct and Discipline rules, and may constitute a criminal offence.