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HMRC internal manual

PAYE Manual

Employer returns: issue / cancel employer returns: introduction

Each employer who is required to complete a P11 Deductions working sheet or equivalent record must send an Employer Annual Return to HMRC. Each contractor who makes payments to subcontractors must send a Contractor Annual Return for years up to 2006-07 and Monthly Contractor Returns for years 2007-08 onwards. When an employer / contractor ceases trading during the year the Debt Management office will pursue the Annual Employer Return for the final period of trading.

Issuing and cancelling Employer or Contractor Annual Returns

This section provides information and guidance on the following

  • When Annual Returns are returned DLO and RLS
  • An employer asks for a paper original, additional or duplicate Annual Return
  • Cancellation of a duplicate Annual Return

Issuing Contractor Monthly Returns

Information on the issue of duplicate Contractor Monthly Returns can be found at CISR62610.

Non receipt of employer return

There may be a number of reasons why an Annual Return has not been received from an employer or a contractor, this section provides information and guidance on the following reasons. Reasons may include an employer or contractor

  • Who no longer exists and cannot be traced
  • Who fails to submit their return
  • Whose case is being handled by the Insolvency Claims Handling Unit (ICHU)

Other Incentive Award Schemes

This section deals with the circumstances that may arise where an employer has employees in receipt of payments from a third party. These may include

  • Expenses paid
  • Benefits provided
  • Vouchers exchangeable for money, goods or services