INS7263 - Employer cases

Employer insolvent

All employer cases

Send form INSOL 238 to employer’s section

Introduction

Strictly it is the employer’s responsibility to complete end of year returns. In practice however the IP should be asked to complete them through letter INSOL209(b). In Official Receiver (OR) cases the loan of the Deductions Working Sheets (or similar) is requested through letter INSOL209(a). (This text has been withheld because of exemptions in the Freedom of Information Act 2000).

If the IP sends in the working sheets instead of the return

• Prepare a pro-forma form P35 and forms P14 from the working sheets and return them to the IP or OR as soon as possible.

Do not alter or mark the working sheets or wage records in any way.

Alternatively you may be sent photocopies or computer printouts (not the disk).

If the IP sends the return to another office it should immediately forward the return to you.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

When preparing pro-forma returns

• Make sure you use the correct forms P14 for each year
• Use the standard version of the form P35, except for 2003–04 onwards for which you must use the versions specific to the related year as appropriate.

If an IP asks you for blank supplies of forms, you may provide forms P35, but not forms P14. The IP should obtain forms P14 by telephoning the Orderline on 08457 646 646.

Retain all returns for the year of insolvency (but not returns for earlier years) until the end of the deduction year, then send them to the appropriate Employer’s Sections with form INSOL215A. You cannot input a remission on the employer (BROCS) record until the year-end and a P228 charge is present.

If directors are the only employees and it is claimed that it was not appropriate to operate PAYE and/or returns on form P14 are not necessary,

• Enter the directors’ details in IDMS Designatory Data, Other Addresses.

If you receive forms P11D (or the information in an alternative form) or P11D(b),

• Immediately send them to the Employer’s Section.

If you receive information which would normally be returned on forms P11D(b)

• Telephone DMB, Process & Strategy (at Shipley) for advice.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Special Trades Investigation Unit (STIU) cases

For an STIU case ask STIU to pursue the end of year return for you (preparing a pro-forma return when appropriate).

PAYE Directions Unit (PDU) cases

The PDUs work cases when because of the nature of the employer's business (for example labour agencies) or because the employer's records are lost or destroyed it is not possible for you to construct pro forma forms P35 and P14 and for you to attempt to do so is wasteful.

In such cases PDUs may ask you to lodge a claim using estimated figures on their behalf. Substantial amounts may be at risk. They will only do so when the amount has been agreed by the Official Receiver (OR) or IP (for example using figures in the Statement of Affairs).

All requests will be made by the PDU Officer in Charge to ICHU by e-mail to the ICHU Technical Manager who will ask the appropriate Examiner to include the amount in the claim.

• Add the amounts to the claim using a paragraph.

If the amount is disputed

• Refer the correspondence to the appropriate PDU to resolve with the OR or IP and to advise you of the agreed amount claimable.