Employer returns: employer return work lists: P35 questions and declarations - 2008 onwards
A new work list P35 Questions & Declarations was introduced in April 2008.
From year 2007-08 onwards, a work item will be created for scheme types EPA, NI, NORPRO,OCPN, P, PSC, SICK and TRONC where a P35 is received and both parts of Question 6 havebeen answered Yes, and the Return status indicator (RSI) is either RSI2 orRSI3.
Where the return is processed as an additional return a work item will be created whereboth parts of Question 6 have been answered Yes and the last processed returnheld, for the same tax year, had the answer No to the first part of Question6.
A work item will be automatically deleted from the work list where an additional return issubsequently processed, and question 6 of the amended return has been answeredNo.
As work items for both paper and e-filed returns will be created on the work list, youwill no longer need to consider the response to Question 6 when capturing a paper P35 foryears 2007-08 and onwards. However, you must continue to follow the PAYE Manual ActionGuide Checklist and declaration on P35 - 2005 onwards to deal with Questions1 5.
Note: There is no change to existing procedures for years prior to2007-08.