INS8232 - Further action when a direction seems appropriate: Forms P14/P35

Consideration should be given to P14, End of Year Summary already accepted and processed.

Pay and Tax Details


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

Pay and Tax Details

The caseworker should examine such forms P14 as are available and enter their Pay and Tax details in the ‘P14 amounts transmitted on P228’ part of form C500 as follows.

• Obtain any missing P14 details by using any of the following:

• • FBI E Filestore
  • SA return
  • Employer Compliance System (ECS)
  • National Insurance Recording System (NIRS2)
  • Form P35

• In the absence of any such information estimate the amount to be entered in Column 9 of form C500.

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