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HMRC internal manual

PAYE Manual

Employer returns: employer return post capture: form P228 - up to 2004

The computer generates a form P228 to provide NICO with information about a captured return. The form P228 is normally produced centrally on the next working day and sent to the Processing Office that captured the return information.

After various manual checks the P228 is sent along with the corresponding copy of each P14, or substitute associated with that return to NICO.

Further information can be found in subject ‘Form P228’ PAYE41020.