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HMRC internal manual

PAYE Manual

Employer returns: employer return post capture: forms P14 rejected by NICO - up to 2004

You must review each return you receive for completeness on the date of receipt.

This review will identify returns that are

  • Incomplete due to omissions
  • Illegible due to misaligned or faint entries
  • Contain other errors

These returns must not be recorded as received or captured.

Further information can be found in subject ‘Forms P14 Rejected By NICO’ PAYE41025.