PAYE53046 - Employer returns: employer return work lists: filed online return exceptions (Action Guide)

Notes:

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

2. Any reference to ‘employer reference’ in this Action Guide also relates to the office number.

3. This work list should be reviewed on a daily basis.

4. A Nil return must only be processed where the circumstances detailed in the Information attached to this Action Guide apply

Where you determine that a Nil return must be processed follow the steps in this Action Guide
Where a Nil return does not need to be processed, use Function WORKLISTS to delete the item, without recording receipt of, or capturing the return

To take the appropriate action when there is an entry on the ‘Filed Online Return Exceptions’ work list follow steps 1 - 229 below. The Guide is presented as follows

Initial action

Step 1

INVALID ECON NUMBER

Steps 2 - 4

NET NIC (less than) MIN VALUE

Steps 5 - 19

NO AO REF

Steps 20 - 25

SCHEME CANCELLED

Steps 26 - 37

SCHEME START DD-MM-YYYY

Steps 38 - 51

Steps 52 - 63

Steps 64 - 75

Steps 76 - 85

Steps 86 - 95

Steps 96 - 109

Steps 110 - 121

Steps 122 - 142

Steps 143 - 152

Steps 153 - 159

Steps 160 - 184

Steps 185 - 210

Steps 211 - 216

MAX RECEIPTS RECORDED

Step 217

P35 RTI MANDATED EMP

Steps 218 - 229

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 Return Exceptions’
Select a work item from that list
And
Determine the reason for entry on the work list

Notes: Where a work item on the work list is RSI 1, no further action is required and it should be deleted.

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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. 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
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

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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 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
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 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 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 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 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 -£100.0 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 figure(s) and entering the correct one(s) in green ink

18. 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 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

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NO AO REF

20. 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

21. To generate a new Accounts Office reference:

Use Function AMEND EMPLOYER SCHEME HISTORY to cease the existing employer record
Use Function EMPLOYER SET UP to create a new employer record which will allocate a new employer reference and an Accounts Office reference automatically

22. Contact the submitter to advise the new reference numbers

23. Use green ink to amend the employer and Accounts Office references on the P35 print-out to the new references

24. Once the employer record has updated on BROCS, 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 receip
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

25. 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

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SCHEME CANCELLED

26. 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

27. 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 35
If the name on the P35 print-out relates to another employer record, go to step 28

28. 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 29
Where you are the responsible office for the correct employer reference, go to step 32

29. 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 Return 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

30. 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

31. 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

32. Where your office is responsible for the correct employer reference, 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

33. 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

34. 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

35. Where the employer name on the P35 print out relates to the employer record shown on EBS, use Function AMEND EMPLOYER SCHEME HISTORY to re-open the employer record, follow guidance at emp40010

36. Once the employer record has updated on BROCS, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:

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 to determine how to process the complete or part return information, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return
Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator

37. 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

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SCHEME START DD-MM-YYYY

38. 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

39. 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 47
If the name on the P35 print-out relates to another employer record, go to step 40

40. 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 41
Where you are the responsible office for the correct employer reference, go to step 44

41. 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 Return 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

42. 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

43. 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

44. Where your office is responsible for the correct employer reference, 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

45. 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

46. 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

47. If the employer name on the P35 print-out relates to that employer record, contact the employer to establish whether the scheme start date is incorrect or if the P35 has been submitted on an incorrect year

Where the employer confirms that the scheme start date is incorrect, go to step 48
Where the employer confirms that the P35 has been submitted on an incorrect year, go to step 49

48. Where the employer confirms that the scheme start date is incorrect, use Function AMEND EMPLOYER SCHEME HISTORY to correct the scheme start date, follow guidance at PAYE27020, then, once BROCS has updated, go to step 50

49. Where the employer confirms that the P35 has been submitted on an incorrect year, use green ink to amend the year on the P35 print out

50. 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 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

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DORMANT FOR YEAR

52. 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

53. 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 61
If the name on the P35 print-out relates to another employer record, go to step 54

54. 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-ou

Where the correct employer reference is proper to another responsible office, go to step 55
Where you are the responsible office for the correct employer reference, go to step 58

55. 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 Return 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

56. 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

57. 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

58. Where your office is responsible for the correct employer reference, 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

59. 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

60. 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

61. If the employer name on the P35 print-out relates to that employer record, use Function AMEND EMPLOYER SCHEME HISTORY to make the employer record active for the year the P35 print out relates to

62. Once the employer record has updated on BROCS, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:

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 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

63. 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

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TRANSFERRED OUT

64. 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

65. Use Function VIEW EMPLOYER SCHEME HISTORY to review the Scheme Transfer Details and determine the employer reference that the scheme has transferred to, then note the new reference on the P35 print out in green ink

If the transfer does not result in a transfer over the Banking Operations boundaries (no first year indicated for the transfer) go to step 66
If the transfer does involve a transfer across Banking Operations boundaries (first year indicated) go to step 71

66. As the transfer does not involve a move across Banking Operations boundaries responsibility for all years will go to the new employer reference

Where the new employer reference is proper to another responsible office, go to step 67
Where you are the responsible office for the new employer reference, go to step 69

67. Where the new 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 Return Exceptions work list and provide them with the following details:

The old reference shown on the return in e-Filestore
The year the return relates to
The new reference where the return should be processed
Ask the responsible office to
Process the return under the new 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

68. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:

Dispose of the P35 print out as confidential waste
Use Function WORKLISTS to delete the work item from the work list

69. Where your office is responsible for the new employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the new 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

70. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:

File the print out in the employer record pad
Use Function WORKLISTS to delete the work item from the work list

71. If the transfer does involve a move across Banking Operations boundaries the old employer reference will have responsibility for all returns relating to the year of transfer and previous years and the new employer reference will be responsible for returns relating to the year of transfer onwards

Where the return is proper to the old employer reference, go to step 72
Where the return is proper to the new employer reference, go to step 74

72. Where the return is proper to the old employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the old 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 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

73. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:

File the print out in the employer record pad
Use Function WORKLISTS to delete the work item from the work list

74. Where the return is proper to the new employer reference, send an email to the office responsible for that employer reference, explaining that this case has been generated on the Filed Online Return Exceptions work list and provide them with the following details:

The old reference shown on the return in e-Filestore
The year the return relates to
The new reference where the return should be processed
Ask the responsible office to
Process the return under the new 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

75. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:

Dispose of the P35 print out as confidential waste
Use Function WORKLISTS to delete the work item from the work list

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MERGED OUT

76. 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

77. Use Function VIEW EMPLOYER SCHEME HISTORY to review the Merger Details and determine the employer reference that the scheme has merged to and the year the merger took place, then note the new reference on the P35 print out in green ink

78. If the return relates to a year prior to the year of merger, the return will be proper to the old employer reference, if the return relates to the year of merger onwards, the return will be proper to the new employer reference

Where the return is proper to the old employer reference, go to step 79
Where the return is proper to the new employer reference, go to step 81

79. Where the return is proper to the old employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the old 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

80. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:

File the print out in the employer record pad
Use Function WORKLISTS to delete the work item from the work list

81. Where the return is proper to the new employer reference, you will need to determine if that employer reference is proper to another responsible office

Where the new employer reference is proper to another responsible office, go to step 82
Where you are the responsible office for the new employer reference, go to step 84

82. Where the new employer reference is proper 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 Return Exceptions work list and provide them with the following details:

The old reference shown on the return in e-Filestore
The year the return relates to
The new reference where the return should be processed

Ask the responsible office to:

Process the return under the new 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

83. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:

Dispose of the P35 print out as confidential waste
Use Function WORKLISTS to delete the work item from the work list

84. Where the new employer reference is proper to your office, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the new 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 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

85. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:

File the print out in the employer record pad
Use Function WORKLISTS to delete the work item from the work list

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SUCCESSION TO

86. 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

87. Use Function VIEW EMPLOYER SCHEME HISTORY to review the Succession Details and determine the employer reference that the scheme has succeeded to and the year the succession took place, then note the new reference on the P35 print out in green ink

88. If the return relates to a year prior to the year of succession, the return will be proper to the old employer reference, if the return relates to the year of succession onwards, the return will be proper to the new employer reference

Where the return is proper to the old employer reference, go to step 89
Where the return is proper to the new employer reference, go to step 91

89. Where the return is proper to the old employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the old 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 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

90. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:

File the print out in the employer record pad
Use Function WORKLISTS to delete the work item from the work list

91. Where the return is proper to the new employer reference, you will need to determine if that employer reference is proper to another responsible office

Where the new employer reference is proper to another responsible office, go to step 92
Where you are the responsible office for the new employer reference, go to step 94

92. Where the new employer reference is proper 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 Return Exceptions work list and provide them with the following details:

The old reference shown on the return in e-Filestore
The year the return relates to
The new reference where the return should be processed
Ask the responsible office to
Process the return under the new 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

93. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references

Dispose of the P35 print out as confidential waste

Use Function WORKLISTS to delete the work item from the work list

94. Where the new employer reference is proper to your office, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the new 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 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

95. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:

File the print out in the employer record pad
Use Function WORKLISTS to delete the work item from the work list

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CEASED DD-MM-YYYY

96. 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

97. 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 105
If the name on the P35 print-out relates to another employer record, go to step 98

98. 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 99
Where you are the responsible office for the correct employer reference, go to step 102

99. 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 Return 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

100. 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

101. 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

102. Where your office is responsible for the correct employer reference, 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

103. 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

104. 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

105. If the employer name on the P35 print-out relates to that employer record, contact the employer to establish whether the cessation date is incorrect or if the P35 has been submitted on an incorrect year

Where the employer confirms that the cessation date is incorrect, go to step 106
Where the employer confirms that the P35 has been submitted on an incorrect year, go to step 107

106. Where the employer confirms that the cessation date is incorrect, use Function AMEND EMPLOYER SCHEME HISTORY to update the employer record, then once BROCS has updated, go to step 108

107. Where the employer confirms that the P35 has been submitted on an incorrect year, use green ink to amend the year on the P35 print out

108. 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 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

109. 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

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COYO SET FOR YEAR

110. 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

111. Use Function VIEW EOY 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 119
If the name on the P35 print-out relates to another employer record, go to step 112

112. 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 113
Where you are the responsible office for the correct employer reference, go to step 116

113. 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 Return 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

114. 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

115. 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

116. Where your office is responsible for the correct employer reference, 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

117. 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

118. 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

119. If the employer name on the P35 print-out relates to that employer record, use Function AMEND EMPLOYER INDICATORS to remove COYO, follow guidance at PAYE21020

120. Once the employer record has updated on BROCS, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:

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 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

121. 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

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SCHEME TYPE XP

Note: A CIS36 return can be submitted for years up to and including 2007. From April 2007 monthly CIS returns are submitted directly to CIS.

122. 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

123. Use Function AMEND EMPLOYER SUMMARY to establish whether the employer name shown on the P35 print-out relates to that employer reference

If the employer name does not relate to that employer reference, go to step 124
If the employer name does relate to that employer reference, go to step 131

124. If the name on the P35 print out relates to another employer record, you will need to establish the correct employer reference. 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 125
Where you are the responsible office for the correct employer reference, go to step 128

125. 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 Return 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

126. 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

127. 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

128. Where your office is responsible for the correct employer reference, 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

129. 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

130. 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

131. If the employer name on the P35 print-out does relate to that employer record, use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to PSC, follow emp40004

132. Once the employer record has updated on BROCS, your next action will depend on the year the return relates to

If the return relates to year 2006-07 or earlier, go to step 133
If the return relates to year 2007-08 onwards, go to step 141

133. If the return relates to year 2006-07 or earlier, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:

Use the date submitted shown on the print out as the date of receip
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

134. Use Function VIEW EOY RETURNS HISTORY to establish whether the CIS36 has been received and whether the return has been recorded as received and captured

If the CIS36 has not been received go to step 135
If the CIS36 has been recorded as received but not captured go to step 136
If the CIS36 has been recorded as received and captured go to step 137

135. If the CIS36 has not been received:

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 information. Ensure that
The Inhibit UP/OP indicator is set
You leave the Deductions on CIS36 entry as zero

136. 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

137. If the CIS36 has been recorded as received but not captured:

Locate the CIS36
Use the Capture Table to determine how to process the CIS36
Use Function 'CAPTURE EOY RETURN DETAILS' to capture the CIS36
Do not set the 'Inhibit UP/OP' indicator
Use the Capture Table to determine how to process the complete or part P35 return
Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part P35 return, ensure you do not capture the CIS36 figure again

138. 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

139. If the CIS36 has already been recorded as received and captured:

Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return. Ensure

You Capture the P35 return as Return Class ‘Additional Return’, and ignore the Return Class used when the complete or part return was filed online

You do not enter the Deductions on CIS36 figure again as this figure will have been captured from the CIS36

You do not set the inhibit UP/OP indicator

140. 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

141. If the return relates to year 2007-08 onwards, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:

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 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

142. 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

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SCHEME TYPE TAS

143. 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

144. 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 152
If the name on the P35 print-out relates to another employer record, go to step 145

145. 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 146
Where you are the responsible office for the correct employer reference, go to step 149

146. 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 Return 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

147. 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

148. 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

149. Where your office is responsible for the correct employer reference, 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

150. 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

151. 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

152. Where the name on the P35 print-out relates to that employer record, contact the employer / submitter:

Explain that a return cannot be submitted online for an employer record with a TAS scheme type
Request that the P35(TAS) is submitted on a paper return
Use Function AMEND EMPLOYER NOTES to record your actions
Destroy the P35 print-out as confidential waste
Use Function WORKLISTS to delete the work item from the work list

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DOME WITH SSP ON P12

153. 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 reviewing and obtain a print-out of the P35

154. Obtain copies of all forms P12 submitted by sending an e-mail to 'Online Services Appeals Information (IMS Live Services)' 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 your email request contains only one employer reference. A separate email request must be issued for each employer reference you deal with.

155. B/F your papers for an e-mail reply from IMS Live Services, attaching PDFs of all forms P12 submitted by that employer for the year requested

156. 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

157. Calculate the total SSP Recovered and enter the amount on the P37/P35 print-out

158. 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
Capture the figures from the print out, including the SSP Recovered figure
Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator

159. 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

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INVALID FOR CIS DEDN

160. 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

161. 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 169
If the name on the P35 print-out relates to another employer record, go to step 162

162. 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 163
Where you are the responsible office for the correct employer reference, go to step 166

163. 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 Return 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

164. 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

165. 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

166. Where your office is responsible for the correct employer reference, 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 file
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

167. 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

168. 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

169. 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 170
If the employer record is a Ltd Company, go to step 173

170. 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

171. 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 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

172. 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

173. 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 183
For any other scheme type go to step 174

174. 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

175. 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 176
Otherwise
If the scheme type does require amendment to P or PSC, go to step 177

176. 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 177
If the submitter confirms that the CIS deductions suffered entry was incorrectly completed on the return, go to step 180

177. Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type for the year, follow PAYE27026

178. Once the employer record has updated on BROCS, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:

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 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

179. 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

180. 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

181. Use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:

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 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

182. 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

183. Where you have established that the scheme type is P or PSC, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:

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 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

184. 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

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RETURN TYPE INVALID

185. 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

If the work item relates to a paper return for scheme type DPGEN, DCNI or DPNI, go to step 186
If the work item does not relate to a paper return for scheme type DPGEN, DCNI or DPNI, go to step 188

186. If the work item relates to a paper return for scheme type DPGEN, DCNI or DPNI, you will need to process the return details again in order to allow the return to consolidate on EBS:

Use Function RECORD RETURN RECEIPT to record receipt of the complete or part return
Use the date submitted shown on the print out as the date of receipt
Select RSI2
Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return as an Additional return
Ensure you tick the Paper check box

187. Use Function AMEND EMPLOYER NOTES to record your actions:

Dispose of the P35 print-out in confidential waste
Use Function WORKLISTS to delete the work item from the work list

188. If the work item does not relate to a paper return for scheme type DPGEN, DCNI or DPNI, it was not possible to process the return because the scheme type is incompatible with the return submitted, use Function AMEND EMPLOYER SUMMARY to establish whether the employer name shown on the P35 print-out relates to that employer reference

If the employer name does not relate to that employer reference, go to step 189
If the employer name does relate to that employer reference, go to step 196

189. If the employer name does not relate to that employer reference, 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 190
Where you are the responsible office for the correct employer reference, go to step 193

190. 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 Return 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

191. 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

192. 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

193. Where your office is responsible for the correct employer reference, 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

194. 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

195. 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

196. If the employer name on the P35 print-out does relate to that employer record, use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type as appropriate, follow PAYE27025

197. Once BROCS has been updated with the revised scheme type

Where the new scheme type is PSC, go to step 198
For all other scheme types, go to step 209

198. Where the new scheme type is PSC your next action will depend on the year the return relates to

If the return relates to year 2006-07 or earlier, go to step 199
If the return relates to year 2007-08 onwards, go to step 207

199. If the return relates to year 2006-07 or earlier, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:

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

200. Use Function VIEW EOY RETURNS HISTORY to establish whether the CIS36 has been received and whether the return has been recorded as received and captured

If the CIS36 has not been received go to step 201
If the CIS36 has been recorded as received but not captured go to step 203
If the CIS36 has been recorded as received and captured go to step 205

201. If the CIS36 has not been received:

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 information
Ensure that
The Inhibit UP/OP indicator is set
You leave the Deductions on CIS36 entry as zero

202. 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

203. If the CIS36 has been recorded as received but not captured:

Locate the CIS36
Use the Capture Table to determine how to process the CIS36
Use Function 'CAPTURE EOY RETURN DETAILS' to capture the CIS36
Do not set the 'Inhibit UP/OP' indicator
Use the Capture Table to determine how to process the complete or part P35 return
Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part P35 return, ensure you do not capture the CIS36 figure again

204. 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

205. If the CIS36 has already been recorded as received and captured:

Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return
Ensure you
Capture the P35 return as Return Class ‘Additional Return’, and ignore the Return Class used when the complete or part return was filed online
Do not enter the Deductions on CIS36 figure again as this figure will have been captured from the CIS36
Do not set the inhibit UP/OP indicator

206. 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

207. If the return relates to year 2007-08 onwards, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:

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 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

208. 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

209. For all other schemes types, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return 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 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

210. 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

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MINUS TAX/NIC AMOUNT

211. 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

212. 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)

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 213
Where you establish that the negative Tax / NIC figure submitted is incorrect go to step 214

213. 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 215
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 120

214. Where you establish that the negative Tax / NIC figure submitted is incorrect, amend the Tax / NIC figure(s) on the P35 print-out by neatly striking through the incorrect figure and entering the correct one in green ink

215. Use Function RECORD RETURN RECEIPT to record receipt of the complete or part return 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

216. 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

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MAX RECEIPTS RECORDED

217. Where the employer record shows the maximum number of 99 returns have already been recorded for the year you must

Contact the EBS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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P35 RTI MANDATED EMP

218. Use EBS Function VIEW EMPLOYER SUMMARY to check if there is also a joining date on the employer record

If the joining date is not set go to step 219
If the joining date is set go to step 226

219. 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

220. An employer has submitted an Employer Annual Return P35 and P14s online for 2012-13 and there is an RTI mandation date earlier than 6 April 2013 set on the employer record

221. Use Function AMEND EMPLOYER SUMMARY to change the mandation date:

Select ‘View’ on the toolbar
From the drop down menu select ‘Maintain Employer RTI Details’
Change the mandation date on the screen to 06-04-2013
Select the [OK] button

222. Use Function RECORD RETURN RECEIPT to record receipt of the complete return and 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

223. Use Function CAPTURE EOY RETURN DETAILS to capture the complete return and ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed

224. Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator

225. Use Function AMEND EMPLOYER NOTES to record your actions

File the print out in the employer record pad
Go to step 229

226. An employer has submitted an Employer Annual Return P35 and P14s online for 2012-13 and there is an RTI joining date earlier than 6 April 2013 set on the employer record

227. Review Employer Notes and where:

Contact has already been made with the employer, go to step 228
No contact has been made with the employer

Contact the employer and tell them that we cannot process the P35 as they have joined RTI

Explain that they need to file all their 2012 to 2013 payroll details using PAYE in Real Time. They now need to submit their final Full Payment Submission (FPS) and / or Employer Payment Summary (EPS) online
You need to explain that they must have included all their employees on their 2012-13 payroll, including any leavers on an FPS
Remind them that they need to file their final FPS by 19 April 2013 to avoid any late filing penalties

228. Use Function AMEND EMPLOYER NOTES to make a note that there is a P35 in the e Services Filestore that will not be processed as the employer is in RTI

229. Use Function WORKLISTS to delete the work item from the work list

PAYE Manual

PAYE53046 - Employer returns: employer return work lists: filed online return exceptions (Action Guide)

Initial action

INVALID ECON NUMBER

NET NIC (less than) MIN VALUE

NO AO REF

SCHEME CANCELLED

SCHEME START DD-MM-YYYY

DORMANT FOR YEAR

TRANSFERRED OUT

MERGED OUT

SUCCESSION TO

CEASED DD-MM-YYYY

COYO SET FOR YEAR

SCHEME TYPE XP

SCHEME TYPE TAS

DOME WITH SSP ON P12

INVALID FOR CIS DEDN

RETURN TYPE INVALID

MINUS TAX/NIC AMOUNT

MAX RECEIPTS RECORDED

P35 RTI MANDATED EMP

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PAYE53046 - Employer returns: employer return work lists: filed online return exceptions (Action Guide)

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