PAYE40010 - employer returns: employer return – quality checks: acknowledging employer returns

Offices are sometimes asked to acknowledge receipt of an employer annual return. The response to such a request is that, unlike payments, it is not HMRC policy, and there is no statutory obligation, to acknowledge the receipt of returns.

The main reasons why HMRC does not acknowledge employer returns is that

• Acknowledging the receipt of the return may cause confusion if the return fails the quality standard checks and is rejected and returned to the employer for correction
• We do not provide acknowledgements for the receipt of Self Assessment (SA) or Corporation Tax Self Assessment (CTSA) tax returns and so are maintaining a consistent approach

In all cases where acknowledgement is requested (see below), our response and explanation should include a reminder that receipts are available to those who file electronically by EDI and Internet. Electronic receipts are issued automatically after the return details have passed the quality standard checks.

If you receive a written request to acknowledge receipt of a return you should respond briefly explaining why HMRC does not do so.

In all cases where the employer or their agent encloses with the return a stamped, self addressed acknowledgement, you should return it to the employer or agent with a letter briefly explaining why HMRC does not issue acknowledgements.

General requests for acknowledgement of all returns, for example from an agent, should be refused.

If asked to acknowledge receipt over the phone or at an HMRC Enquiry Centre you should explain that it is not HMRC policy to acknowledge returns and briefly say why.