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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer returns: employer EOY penalties: EOY penalty details screen

This Screen will display

  • P35 / CIS 36 penalty information
  • P35 / CIS 36 appeal information
  • P35 / CIS 36 appeal amendment information

To access the screen

  • Select the [Details] button in the P35 Penalty History screen

The Penalty field will display items previously explained in the section covering the Penalty History screen (PAYE51005). The remainder of this subject is presented as follows

Appeals section

The Type, Received, Settled and End Result columns within the Appeals field display details of current penalty appeals.

Note: For a Type 5 duty-geared penalty an Authorised Number will always be present.

Recording a new penalty appeal

The [New] button allows you to record details of a new penalty appeal. To do this

  • Select the [New] button. You will be taken to the Penalty Appeal screen
  • Complete the screen as required

Note: You will not be able to record a new appeal where there is an existing appeal record which has not been concluded with a settled date and end result type.

View / Update penalty appeal

The [Details] button allows you to view / update details of an existing appeal record for this penalty charge. To do this

  • Highlight by selecting the appeal record in the list box
  • Select the [Details] button. You will be taken to the Penalty Appeal screen for your chosen appeal
  • Update the appeal as required

Delete penalty appeal

The [Delete] button allows you to remove an appeal record from the selected penalty charge record (for example if you record an appeal against the wrong employer or the wrong penalty for the employer concerned). To do this

  • Highlight by selecting the appeal record in the list box you wish to delete
  • Select the [Delete] button

You will be presented with the message

‘Are you sure you want to delete the selected Penalty Appeal?’

If you

  • Select the [OK] button the appeal information will be deleted and you will be returned to the Penalty Details screen
  • Select the [Cancel] button the appeal information will not be deleted and you will be returned to the Penalty Details screen

Note: You will not be able to delete an appeal record if there has been any output issued from the computer (for example, acknowledgement letter or charge amendment) or if the appeal record has proceeded beyond the stage of merely recording the received date and appeal type.

Amendment section

The Type, Amount, Date and Duplicate Date columns within the Amendments field, display details of the outcome of appeals raised against an employer’s End of Year penalty.

Issue duplicate charge amendment

The [Duplicate] button within the Amendments area of the screen allows you to issue a duplicate charge amendment notice.

To do this

  • Highlight by selecting the amendment you wish to issue a duplicate of
  • Select the [Duplicate] button. The button will not be available if the penalty / amendment chosen is a confirmed penalty

The Penalty Officer fields display details of the information that will appear on the duplicate charge amendment notice

  • 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 duplicate notice will be re-issued to the employer and you will be returned to the Penalty Details screen and the Duplicate Date field will be automatically populated
  • Select the [Cancel] button the duplicate notice will not be re-issued and you will be returned to the Penalty Details screen

Note: When a duplicate charge amendment has been issued the button will not be available for the rest of the day.

[Exit] button

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