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HMRC internal manual

PAYE Manual

Employer returns: employer return post capture: forwarding end of year papers to NICO - up to 2004

After you have captured return details (for tax years up to 2003/04) you must await receipt of the form P228 facing sheet before bundling the forms P14 along with the P228 (and where appropriate the P130B bundle sheets) for onward submission to NICO.

Further information can be found in subject ‘Forwarding End Of Year Papers ToNICO’ PAYE41030