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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer returns: employer return work lists: filed online capture exception (Action Guide)

Note: This work list is accessible using the EBS Employer Maint user role.

To take the appropriate action when there is an entry on the ‘Filed Online Capture Exceptions’ work list follow steps 1 - 59 below. The Guide is presented as follows

  Step 1
   
  Steps 2 - 4
  Steps 5 - 19
  Steps 20 - 26
  Steps 27 - 53
  Steps 54 - 59

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

Initial action

| 1. | Use Function WORKLISTS to | || |   | * Select work list type ‘Filed Online Capture Exception’ | |   | * Select a work item from that list
 
And | |   | * Determine the reason for entry on the work list | |   | Note: Where a work item on the Work list is RSI 1, no further action is required and it should be deleted. |

INVALID ECON NUMBER

2. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35
   
3. You do not need to take any action to establish a valid ECON number. Use the Capture Table (Word 37KB) to determine how to process the return, or return part information
  * Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
  * Capture the figures from the print out
  * Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
4. Use Function AMEND EMPLOYER NOTES to record your actions
  * File the print-out in the employer record pad
  * Use Function WORKLISTS to delete the work item from the work list

NET NIC (less than) MIN VALUE

5. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35
   
6. The Net NIC value is a system-generated figure calculated by taking the Total NICs (P35 Box 3) and subtracting the total Statutory Payments (P35 ‘Deductions made from subcontractors’ box). Only in exceptional circumstances will this figure be less than £0.00. Contact the submitter to establish the correct NIC figure(s)
  * Where you establish that the negative NIC figure submitted is correct go to step 7
  * Where you establish that the negative NIC figure submitted is incorrect go to step 17
7. Where you establish that the negative NIC figure submitted is correct, the next action you take will depend on the Tax figure submitted
  * Where the Tax figure submitted is greater than the amount of negative NIC go to step 8
  * Where the Tax figure submitted is less than the total amount of negative NIC go to step 11
  * Where no Tax has been submitted go to step 14
8. Where the Tax figure submitted is greater than the amount of negative NIC, amend the NIC figure(s) on the P35 print-out by neatly striking through the incorrect figure(s) and entering the correct one(s) in green ink
9. Use the Capture Table (Word 37KB) to determine how to process the complete or part return information
  * Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
  * Capture the figures from the print out, ensure you capture the return by reducing the Tax figure by the amount of negative NIC
  * Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
10. Use Function AMEND EMPLOYER NOTES to record your actions
  * File the print out in the employer record pad
  * Use Function WORKLISTS to delete the work item from the work list

Example

Submitted Tax £500.00 Submitted NIC -£100.00
   
Capture Tax £400.00 Capture NIC £0.00
11. Where the Tax figure submitted is less than the total amount of negative NIC, amend the NIC figure(s) on the P35 print-out by neatly striking through the incorrect figure(s) and entering the correct one(s) in green ink
   
12. Use the Capture Table to determine how to process the complete or part return information
  * Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
  * Capture the return as a nil return
  * Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
  * Contact the Employer Data Exception Unit (EDEU) at Banking Operations and ask them to do an ADR on the employer’s BROCS record, for the relevant year, to put a negative NIC charge on for the difference between the negative NIC and the Tax
13. Use Function AMEND EMPLOYER NOTES to record your actions
  * File the print out in the employer record pad
  * Use Function WORKLISTS to delete the work item from the work list

Example

Submitted Tax £50.00 Submitted NIC -£100.00
   
Capture Tax £0.00 Capture NIC £0.00
  Request ADR on BROCS for -£50.00 NIC charge
14. Where no Tax has been submitted, amend the NIC figure(s) on the P35 print-out by neatly striking through the incorrect figure(s) and entering the correct one(s) in green ink
   
15. Use the Capture Table to determine how to process the complete or part return information
  * Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
  * Capture the return as a nil return
  * Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
  * Contact the Employer Data Exception Unit (EDEU) at Banking Operations and ask them to do an ADR on the employer’s BROCS record, for the relevant year, to put a negative NIC charge on for the difference between the negative NIC and the Tax
16. Use Function AMEND EMPLOYER NOTES to record your actions
  * File the print out in the employer record pad
  * Use Function WORKLISTS to delete the work item from the work list

Example

Submitted Tax £0.00 Submitted NIC -£100.00
   
Capture Tax £0.00 Capture NIC £0.00
  Request ADR on BROCS for -£100.00 NIC charge
17. Where you establish that the negative NIC figure submitted is incorrect where the Tax figure submitted is greater than the amount of negative NIC, amend the NIC figure(s) on the P35 print-out by neatly striking through the incorrect figures(s) and entering the correct one(s)in green ink
   
18. Use the Capture Table to determine how to process the complete or part return information
  * Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
  * Capture the figures from the print out
  * Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
19. Use Function AMEND EMPLOYER NOTES to record your actions
  * File the print out in the employer record pad
  * Use Function WORKLISTS to delete the work item from the work list

DOME WITH SSP ON P12

| 20. | Access e-Services Filestore using Interim Single Sign On and | || |   | * For years up to 2004 - select the ‘P37’ option for the employer reference you are reviewing and obtain a print-out of the P37
 
Or | |   | * For years 2005 onwards - select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35 | | 21. | Where e-Services Filestore does not provide figures for SSP Recovered, obtain copies of all forms P12 submitted by sending an email to ‘Online Services, Appeals-Information (CustCon)’ with the subject heading ‘PAYE P12 Data Request’ and provide the following details | |   | * Tax year | |   | * Employer PAYE Reference | |   | * Employer name | |   | * HMRC Office Name | |   | * Name of your Front Line Manager | |   | Note: You must ensure that you email request contains only one employer reference. A separate email request must be issued for each employer reference you deal with. | | 22. | B/F your papers for an e-mail reply from IMS Live Services, attaching PDFs of all forms P12 submitted by the employer for the year requested | | 23. | On receipt of the e-mail review all forms P12 and | |   | * Calculate the total employer’s and employee’s gross Class 1 NIC for each tax month for which there was a period of sickness | |   | * Multiply each figure by 13 per cent (rounding up any fractions of a penny) | |   | * Establish the Statutory Sick Pay (SSP) paid in each of those tax months | |   | * Compare the 13 per cent of Class 1 NIC with the SSP paid for each tax month | |   | * If the amount of SSP paid in any tax month is greater than 13 per cent of the Class 1 NIC, the difference between the two amounts in that month may be recovered | |   | Otherwise | |   | * No amount may be recovered for that month | | 24. | Calculate the total SSP Recovered and enter the amount on the P37/P35 print-out | | 25. | Use the Capture Table to determine how to process the complete or part return information | |   | * Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed | |   | * Capture the figures from the print out, including the SSP Recovered figure | |   | * Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator | | 26. | Use Function AMEND EMPLOYER NOTES to record your actions | |   | * File the print out in the employer record pad | |   | * Use Function WORKLISTS to delete the work item from the work list |

INVALID FOR CIS DEDN

| 27. | Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35 | || | 28. | Use Function VIEW EMPLOYER SUMMARY to establish if the employer name shown on the P35 print-out refers to the employer record shown on EBS | |   | * If the name on the P35 print-out relates to that employer record, go to step 38 | |   | * If the name on the P35 print-out relates to another employer record, go to step 29 | | 29. | If the name on the P35 print-out relates to another employer record, establish the correct employer reference and use green ink to amend the employer reference on the P35 print-out | |   | * Where the correct employer reference is proper to another responsible office, go to step 30 | |   | * Where you are the responsible office for the correct employer reference, go to step 34 | | 30. | Where the correct employer reference refers to another responsible office, send an email to the office responsible for that employer reference, explaining that this case has been generated on the Filed Online Capture Exceptions work list and provide them with the following details | |   | * The incorrect reference shown on the return in e-Filestore | |   | * The year the return relates to | |   | * The correct reference where the return should be processed | |   | Ask the responsible office to | |   | * Process the return under the correct reference at RSI2/3, dependant on how the RSI is displayed on the work list | |   | * Set the EDI/FBI check box, dependant on how the return was filed | |   | * Set the ‘Filed Online’ indicator | | 31. | Use Function AMEND DELETE EOY RETURN DETAILS to delete the receipt of the return from EBS at the incorrect reference | | 32. | Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details | |   | * The incorrect reference shown on the return in e-Filestore | |   | * The year the return relates to
 
Ask for | |   | * The ‘ODS’ flag to be removed from the incorrect employer reference | |   | * Advise that action has already been taken to correct EBS at both the incorrect and the correct reference | | 33. | Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references | |   | * Dispose of the P35 print out as confidential waste | |   | * Use Function WORKLISTS to delete the work item from the work list | | 34. | Where your office is responsible for the correct employer reference, use Function AMEND DELETE EOY RETURN DETAILS to delete the receipt of the return from EBS at the incorrect reference | | 35. | Use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you | |   | * Use the date submitted shown on the print out as the date of receipt | |   | * Enter a tick in the EDI/FBI check box dependant on how the return was filed | |   | * Select RSI2/3 dependant on how the RSI is displayed on the work item | |   | * Use the Capture Table (Word 37KB) to determine how to process the complete or part return information | |   | * Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed | |   | * Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator | | 36. | Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details | |   | * The incorrect reference shown on the return in e-Filestore | |   | * The year the return relates to
 
Ask for | |   | * The ‘ODS’ flag to be removed from the incorrect employer reference
 
And | |   | * Advise that action has already been taken to correct EBS at both the incorrect and the correct reference | | 37. | Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references | |   | * File the print out in the employer record pad | |   | * Use Function WORKLISTS to delete the work item from the work list | | 38. | If the name on the P35 print-out relates to that employer record, you will need to establish that the employer record relates to a Limited (Ltd) Company | |   | * If the employer record is not a Ltd Company, go to step 39 | |   | * If the employer record is a Ltd Company, go to step 42 | | 39. | If the employer record is not a Ltd Company, contact the employer | |   | * Explain that a claim for CIS deductions suffered cannot be made as the Company is not Ltd and that we will delete the entry from the P35 | |   | * Delete the CIS deductions suffered entry from the P35 print-out, in green ink | | 40. | Use the Capture Table to determine how to process the complete or part return information | |   | * Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed  | |   | * Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator | | 41. | Use Function AMEND EMPLOYER NOTES to record your actions | |   | * File the print out in the employer record pad | |   | * Use Function WORKLISTS to delete the work item from the work list | | 42. | If the employer record is a Ltd Company, use Function EMPLOYER TRADE & SCHEME DETAILS to establish the scheme type held on the employer record for that year | |   | * If the scheme type is P or PSC go to step 52 | |   | * For any other scheme type go to step 43 | | 43. | If the scheme type is not P or PSC | |   | * Establish whether the scheme type for the year requires amendment to P or PSC
 
Or | |   | * Whether the entry for CID Dedns Suffered on the P35 was made in error | | 44. | Use Function VIEW EMPLOYER NOTES and check the employer record pad to establish whether the scheme type for the year requires amendment to P or PSC | |   | * If you are unable to establish whether the scheme type requires amendment to P or PSC go to step 45
 
Otherwise | |   | * If the scheme type does require amendment to P or PSC, go to step 46 | | 45. | If you are unable to establish that the scheme type requires amendment to P or PSC you will need to contact the submitter to clarify the position | |   | * If the submitter confirms that the scheme type should be P or PSC go to step 46 | |   | * If the submitter confirms that the CIS deductions suffered entry was incorrectly completed on the return, go to step 49 | | 46. | Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type for the year, follow PAYE27026 | | 47. | Once the employer record has updated on BROCS, use the Capture Table to determine how to process the complete or part return information | |   | * Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed | |   | * Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator | | 48. | Use Function AMEND EMPLOYER NOTES to record your actions | |   | * File the print out in the employer record pad | |   | * Use Function WORKLISTS to delete the work item from the work list | | 49. | Where the submitter confirms that the CIS deductions suffered entry was incorrectly completed on the return, use green ink to strike through the CIS deductions suffered entry on the P35 print-out | | 50. | Use the Capture Table to determine how to process the complete or part return information | |   | * Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed | |   | * Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator | | 51. | Use Function AMEND EMPLOYER NOTES to record your actions | |   | * File the print out in the employer record pad | |   | * Use Function WORKLISTS to delete the work item from the work list | | 52. | Where you have established that the scheme type is P or PSC, use the Capture Table to determine how to process the complete or part return information | |   | * Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed | |   | * Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator | | 53. | Use Function AMEND EMPLOYER NOTES to record your actions | |   | * File the print out in the employer record pad | |   | * Use Function WORKLISTS to delete the work item from the work list |

MINUS TAX/NIC AMOUNT

54. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35
   
55. An original return will have been processed together with at least one additional return. When the latest additional return was processed one or more consolidated figure has resulted in a total below £0.00, contact the submitter to establish the correct Tax / NIC figure(s)
  * Where you establish that the negative Tax / NIC figure submitted is correct go to step 56
  * Where you establish that the negative Tax / NIC figure submitted is incorrect go to step 57
56. Where you establish that the negative Tax / NIC figure submitted is correct, the next action you take will depend on whether the negative amount relates to Tax or NIC
  * Where the negative amount relates to Tax, go to step 58
  * Where the negative amount relates to NIC and the Tax figure submitted is greater than the amount of negative NIC go back to step 8
  * Where the negative amount relates to NIC and the Tax figure submitted is less than the total amount of negative NIC, go back to step 11
  * Where the negative amount relates to NIC and no Tax has been submitted, go back to step 14
57. Where you establish that the negative Tax / NIC figure submitted is incorrect, amend the figure on the P35 print-out by neatly striking through the incorrect figure and entering the correct one in green ink
58. Use the Capture Table (Word 37KB) to determine how to process the complete or part return information
  * Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
  * Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
59. Use Function AMEND EMPLOYER NOTES to record your actions
  * File the print out in the employer record pad
  * Use Function WORKLISTS to delete the work item from the work list