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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer returns: employer return - overpayments: reconstructed employer returns

The Debt Management Office will send you an employer or contractor return marked ‘Reconstruction’ where that employer or contractor’s records have been lost or destroyed.

In these cases estimated figures may have been entered on the return and an overpayment is shown.

If the reconstructed return relates to a tax year up to 2004 you must capture the return using Function CAPTURE EOY RETURN DETAILS.

If the reconstructed return relates to a tax year from 2005 onwards you must

  • Record the receipt of the return using Function RECORD RETURN RECEIPT

Then

  • Capture the return using Function CAPTURE EOY RETURN DETAILS