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HMRC internal manual

PAYE Manual

P11D processing: QA/QC for captured forms P11D: retention of QA/QC papers

All QA/QC records and / or database should be retained in the appropriate CAF, for example ‘CAF QA/QC P11D Capture 2010-11’ for 12 months following the end of the year in which a review was undertaken. This will ensure that they are available should they be selected as part of an independent audit check. The paper forms P11D can be retrieved from Central Storage via the Estates Hub, or viewed using e-Filestore for those submitted using electronic means.