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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer returns: employer return work lists: P35 questions and declarations - 2008 onwards (Action Guide)

To clear entries on the ‘P35 Questions and Declarations’ Work List Processing Office staff should follow steps 1 - 11 below. The Guide is presented as follows

  Step 1
   
  Step 2
  Step 3
  Steps 4 - 7
  Steps 8 - 9
  Steps 10 - 11

For details of how to access any of the Employer Business Service functions, use PAYE057.

Initial action

1. Make a note of the employer’s name and employer reference in the employer-related electronic file ‘Service Companies - Deemed Payments’
   
  * BF the file to mid January

At the BF date

2. At the BF date use EBS Function VIEW EOY RETURNS HISTORY to identify whether an additional return, to account for the deemed payments, has been received for each employer held in the employer-related electronic file
   
  * Where an additional return, to account for the deemed payments, has already been received go to step 8
  * Where the employer has confirmed that their provisional figures are correct, and no further return is required go to step 10
  * Where the employer has not provided an additional return, to account for the deemed payments, and the employer has not confirmed that the provisional figures are correct go to step 3
  * Where the employer confirms that an additional return, to account for the deemed payments , is required go to step 4

Position not clear

3. Where an additional return, to account for the deemed payments, has not been received and the employer has not confirmed that the provisional figures are correct
   
  * Contact the employer to establish the position
  * Where the employer confirms that the provisional figures are correct, and no further return is required go to step 10
  * Where the employer confirms that an additional return, to account for the deemed payments , is required got to step 4

Additional return due but not received

4. Where the employer confirms that an additional return, to account for the deemed payments, is required
   
  * Ask the employer to submit the return urgently
5. Note the position in the employer-related electronic file
  * BF the case for 4 weeks for receipt of the return
  At the BF date
6. Use EBS Function VIEW EOY RETURNS HISTORY to identify whether the additional return, to account for the deemed payments, has been received
  * Where the additional return has not been received go to step 7
  * Where the additional return has been received go to step 8
  Where the additional return has still not been received
7. Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) indicator on EBS
  * Refer the case to DMB to pursue the outstanding return
  * Note the position in the employer-related electronic file
  * BF the case for DMB to obtain the outstanding return - when an additional return, to account for the deemed payments, is received go to step 8

Additional return received

8. Where an additional return, to account for the deemed payments, has been received
   
  * Make the note ’ Return received’ in the employer-related electronic file
9. Follow the existing procedures at step 35 onwards of the ‘Checklist and declaration on P35 - 2005 onwards (Action Guide)’ at PAYE43021

No additional return required

10. Where the employer has confirmed that their provisional figures are correct, and no further return is required
   
  * Make the note ‘No further Return required’ in the employer-related electronic file
11. Follow the existing procedures at step 36 of the ‘Checklist and declaration on P35 - 2005 onwards (Action Guide) at PAYE43021