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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer returns: employer return post capture: form P38 list review (Action Guide)

When reviewing a P38 list follow steps 1 - 4 below

  1. Review each entry on the list and establish whether a completed form P38A or P38 has been received

  2. If the P38A or P38 has been received

  • Note the date the form was received on the P38 list
  1. If the P38A or P38 has not been received your next action will depend on when the entry was made on the P38 list
  • If the entry was made less than six weeks ago take no action
  • If the entry on the list was made more than six weeks ago issue a form P38 to the employer and note the issue of the form and date on the P38 list
  1. If you do not receive the form P38, or form P38A, one month from issue of form P38
  • Use Function AMEND EMPLOYER NOTES to record your actions and send a memo to the PAYE section along with the papers to tell them what action has been taken
  • Note the P38 list with the date the entry is referred to the PAYE section