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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer returns: employer EOY penalties: employer P35 penalty history screen

The Employer P35 Penalty History screen displays penalty details for a given employer for a given year.

To access the screen

  • Select the [Penalties] button in the ‘P35’ Screen

From here you will be able to issue a duplicate penalty or re-issue a penalty.

The screen is split into 3 sections which are detailed below. The remainder of this subject is presented as follows

Employer section

This section displays details of a given employer for a given year. The field allows you to update 3 data items

  • The Temporary Inhibition flag
  • The Penalty Settlement Type
  • The ‘Address To’ Name

The Temporary Inhibition flag applies to a particular year, while the read-only Permanent Inhibition flag applies to the employer for all years.

The New Employer check box is a read only flag, which is set if the employer is new, that is 3 years old or less from the ‘Date Commenced’.

Where the Temporary Inhibition flag is set and you want to issue a penalty you should

  • Select the temporary Inhibition check box to cancel the signal

And

  • Select the [Issue] button within the P35 Penalty History screen to go to the Issue Penalty screen

Where the Permanent Inhibition signal is set and you want to issue a penalty you should

  • Cancel the signal using the Update Employer screen within the Employer Details screen

And

  • Select the [Issue] button within the P35 Penalty History screen to go to the Issue Penalty screen

Address To

The Address to field allows you to enter a name to be included in the addressing information on the penalty notice.

Note: Penalty notices must be addressed to a named person where the employer is not a limited company. Partnership names and trading names held on employer records must have additional addressing information to ensure that they comply with legal requirements.

Settlement

The Settlement field allows you to record the decision taken when dealing with an End of Year penalty for P35 / CIS36 returns submitted over one year late.

You should

  • Select the settlement type arrow to display the options and select one of the following

    • Class 6 - employer has agreed debt and made a voluntary payment
    • Reg. 80 - no voluntary agreement reached and a formal notification of debt issued
    • E C Review - referred to Employer Compliance section for further action
    • No further Action - issue of penalty not appropriate

Penalty section

The Penalties section lists penalties for the employer. Each row represents the penalty reference - this is the consecutive number allocated automatically to a penalty at the time of issue and shown in the Reference field, Penalty Type - this indicates what end of year penalty was issued to the employer and date of issue.

Details section

Original Charge

The Original Charge field displays the amount of the original penalty charge.

S/O (Stood Over)

The Stood Over field displays any amount stood over as a consequence of an appeal against the original penalty charge.

Discharge

The Discharge field displays any reductions to the original penalty charge.

Amount Due

The Amount Due field displays the amount of the net penalty charge.

Authorised Number

The Authorised Number field displays the reference number allocated by Cross Cutting Policy where the penalty is a Type 5 penalty. If you view a different penalty type the wording will not appear.

Under Appeal

If the penalty charge is the subject of an appeal by the employer an ‘A’ is displayed in the under appeal column.

Reissue Date

The Reissue Date field displays the date on which a penalty was re-issued (if applicable). Where a penalty has been reissued more than once the latest date on which the penalty was reissued will be displayed.

Duplicate Date

The Duplicate Date field displays the date on which a duplicate penalty was issued (if applicable). Where more than one duplicate penalty notice has been issued the date on which the latest duplicate penalty was issued will be displayed.

[Issue] button

The [Issue] button takes you to the Issue Penalty screen.

[Details] button

The [Details] button takes you to the Penalty Details screen.

[Duplicate] button

The [Duplicate] button allows you to issue a duplicate penalty notice. A duplicate is an exact match of either the original penalty or, if it has been re-issued it is an exact match of the re-issued penalty.

The [Print] button provides a screen print of the Employer P35 Penalty History screen.

[Exit] button

The [Exit] button returns you to the P35 screen.

To issue a duplicate penalty notice

  • Select the [Duplicate] button

The EC Officer fields display details of the information that will appear on the duplicate penalty notice. The

  • Name field will default to display your own name
  • Telephone field will default to display the penalty telephone number of the office the penalty refers to or the telephone number the office has identified that they want calls directed to

Both fields can be changed if required.

If you

  • Select the [OK] button a duplicate penalty notice will be issued to the employer and you will be returned to the Employer P35 Penalty History screen
  • Select the [Cancel] button a duplicate penalty notice will not be issued and you will be returned to the Employer P35 Penalty History screen

Note: When a duplicate penalty notice has been issued the [Duplicate] button will not be available for the rest of the day.

Re-issue a penalty

The [Re-Issue] button allows you to re-issue a penalty notice to an employer. A re-issue is a copy of the original penalty but with the issue date and payment due date updated to show the current date and the current date plus 30 days respectively.

To re-issue a penalty notice

  • Select the [Re-Issue] button

The EC Officer fields display details of the information that will appear on the re- issued penalty notice. The

  • Name field will default to display your own name
  • Telephone field will default to display the penalty telephone number of the office the penalty refers to or the telephone number the office has identified that they want calls directed to

Both fields can be changed if required.

If you

  • Select the [OK] button the penalty notice will be re- issued to the employer and you will be returned to the Employer P35 Penalty History screen
  • Select the [Cancel] button the penalty notice will not be re- issued and you will be returned to the Employer P35 Penalty History screen

If the Penalty is a confirmed penalty and you

  • Select the [Re-Issue] button you will receive the following message

‘A Re-Issue Penalty Notice can not be issued as this is a confirmed penalty’

  • Select the [Cancel] button to return to the Penalty History screen

Note: If either the Temporary or Permanent Inhibition signals are set, you will not be able to re-issue a penalty, but you will still be able to issue a duplicate of an existing penalty.