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HMRC internal manual

PAYE Manual

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 answered‘No’.

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.