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HMRC internal manual

PAYE Manual

Employer returns: employer return - overpayments: overpayments: P35 return at RSI3 - years 2004-05, 2005-06 and 2006-07

This information applies to returns for Tax Years 2004-05, 2005-06 and 2006-07.

Where a P35 return fails to consolidate in ERIC a work item is generated for the Central Exception Processing Team (CEPT) to deal with.

When CEPT have taken action to process the return it will be displayed in EBS ‘View EOY Returns History’ at RSI3 and where an overpayment is subsequently generated, the overpayment will appear on the ‘End of year overpayments not cleared’ monthly control list.

For instructions on how to deal with overpayments for year 2004-05, 2005-06 and 2006-07 follow ‘Overpayments: P35 return at RSI3 - years 2004-05, 2005-06 and 2006-07 (Action Guide)’ at PAYE47091.

Note: Since April 2012 the normal time limit for an employer claiming an overpayment of PAYE tax is 4 years from the end of the relevant tax period. Further information on time limits can be found at PAYE47001.