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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer returns: employer return post capture: changes to return receipt details post capture

This subject is presented as follows

Background

You may need to change the details of the receipt of a return after that return has been captured.

If you find an error in the details recorded about the receipt of a return using Function RECORD RETURN RECEIPT and the return details have not been captured see subject ‘Changes to return receipt details pre capture’ PAYE41010 for more information.

You may need to amend or delete return receipt details in the following situations

  • An incorrect date was used to record receipt of the return
  • A return has been captured incorrectly but to the correct employer reference
  • A return has been captured against the wrong employer reference

Changing details when returns have been captured

In order to change details about the receipt of a return that has been captured on the Employer Business Service (EBS) the action you will need to take will depend upon

  • Whether there is more than one return captured (of the same return type) for that employer record for that year

And

  • The return details you wish to change

Multiple returns captured - up to 2004

If more than one return has been captured for an employer record in that year of the same return type it is not possible to delete the last return that has been recorded as received unless the consolidated position (Word 28KB) is equal to zero (in other words the net liability is nil).

If the consolidated position is not equal to nil you must decide what amounts are to be taken from the record so that the net adjustment (Word 27KB) reduces the consolidated position to nil.

You can then

  • Capture a correction return for those amounts

And then

  • Use Function AMEND / DELETE EOY RETURNS RECEIPT to delete the receipt of the return captured in error

Where a paper P35 return has been deleted or amended a deletion P228 will not be generated.

Returns captured to an incorrect year

Where you discover that a return has been captured to the wrong tax year you will need to follow the guidance in the Action Guide ‘Changes to return receipt details post capture’ PAYE46016 to correct the position for the year the return was incorrectly captured to.

Once you have done this you will then be able to proceed to capture an original or additional return for the correct year as appropriate. For further details see

  • ‘Capturing annual return - up to 2004’ PAYE42011 
  • ‘Capturing annual returns - 2005 onwards’ PAYE43011 

PSC scheme types

For years up to 2007 if the return you wish to delete relates to an employer record that has a PSC scheme type then you must 

  • Treat the consolidated position for each return (P35 and CIS36) separately

Therefore, for example if the deletion of a final CIS36 for an employer record is necessary this can take place providing the consolidated position for the CIS36 is nil regardless of the position on the P35.