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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
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Employer returns: employer return post capture: captured returns - exceptions - up to 2004

Note: This section provides details of how to handle capture returns - exceptions for tax years up to 2003-04.

‘Forms P14 rejected by NICO - up to 2004’ at PAYE46060 explains the circumstances where forms P14 may be returned to you by NICO.

This subject explains how the rejection of those forms may affect the P228 charge information.

‘Captured returns - exceptions - up to 2004 (Action Guide)’ at PAYE46011 explains the action you must take to correct any discrepancies.

Identification of discrepancies by NICO

NICO may draw your attention to any mistakes that they find concerning

  • Gross NIC
  • Statutory Maternity Pay (SMP)
  • NIC compensation on SMP
  • NIC Holiday (For years up to 2005-06)
  • NIC Rebate

Replying to NICO

When dealing with each reply to NICO

  • Send an interim report if you cannot settle the enquiry straight away
  • Always quote the NICO reference shown on the correspondence (the DRF or RSSN number)
  • Include in your reply the answers to all queries raised for this employer reference

P228 charge information

The following circumstances may have arisen on the employer record, which affect the P228 charge information that arose when the return was captured

  • The P228 charge details may have been entered on the wrong employer record
  • More than one P228 may have been issued for the same employer incorrectly
  • Details from a correct return may have been entered incorrectly