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HMRC internal manual

PAYE Manual

P11D processing: logging forms P11D: quality standard 1 (QS1) checks

The purpose of the Quality Standard 1 (QS1) checks are to ensure that the information submitted by the employer on paper forms P11D, P11D lists and P11D(b), is complete and in an acceptable format to allow the data to be captured correctly before the forms are logged, batched and captured as appropriate.

On receipt of the forms, the operator carrying out the QS1 checks will select for checking up to a maximum of 5 individual P11D forms or 5 P11D list entries for each employer submission. This maximum applies irrespective of the total number of P11D forms or list entries submitted by the employer.

All P11D(b) forms received will be selected for QS1 checks.

The action guide detailing the actions required to carry out the QS1 checks is available on the Customer Operations Guidance Gateway.