PAYE29031 - employer records: monthly control lists: Forms P35 Received For Which No P228 Issued (Action Guide)


To deal with entries on the ‘Forms P35 Received For Which No P228 Issued’ Control List, follow steps 1 - 8 below. The Guide is presented as follows

Initial action in all casesSteps 1 - 4
Working the listSteps 5 - 8


For details of how to access any of the Employer Business Service functions use the [Index of Functions] button on the left of the screen.

Initial action in all cases

  1. In all cases you must
  • Retrieve the previous month's list
  • Compare the previous list and transfer the note of the last action taken to the new list
  • Scrap the previous month's list
  1. Review the Control List to check the year to which the work item relates
  • If the work item relates to a tax year prior to CY-1 go to step 5
  • If the work item relates to CY-1 go to step 3
  • If the work item relates to CY go to step 4
  1. Check the month to which the list refers
  • If it is May, June or July
  • Cross through the entry on the list
  • Move on to the next work item
  • If it is any other month
  • Go to step 5
  1. For CY cases
  • Cross through the entry on the list
  • Move on to the next work item

Working the list

  1. Use Function VIEW EMPLOYER NOTES and review the employer record pad and any working papers to review the information recorded
  2. Consider if any action is required to continue with the capturing process
  • You may need to use Function AMEND EMPLOYER INDICATORS to update the indicators on the employer record
  1. After you are satisfied that all necessary actions have been taken
  • Make a brief note on the Control List of the last action taken to clear the scheme
  • Keep the list under review until the next month's list is received
  • Move on to the next work item
  1. When a new monthly list is received
  • Transfer any notes of the last action taken to clear the scheme onto the new list
  • Scrap the previous month's list