PAYE40017 - Employer returns: employer return - quality checks: form CIS36 only - up to 2004 (Action Guide)

Initial action

Step 1

Further checks

Steps 2 - 5

Contacting the contractor

Steps 6 - 7

1.

Review the form CIS36 to see if it is marked ‘Succession’

• If it is not marked ‘Succession’

• Go to step 2

• If it is marked ‘Succession’

• Use Function AMEND EMPLOYER INDICATORS to set the CIS36 / SC35SUCC indicator for the year of the return

• File the papers in a separate range to be linked in due course with the return from the successor

2.

Review the return to ensure all the entries are legible

• If they are

• Date stamp any return, not already stamped, with the date it was received

And

• Record receipt of the return. Follow the Action Guide ‘Recording Receipt Of Employer Return’ PAYE41041 

• If they are not go to step 3

3.

Look at the unclear entries on the return and decide whether

• You can easily repair these in the office. If so go to step 5

Or

• You need additional information from the contractor. If so go to step 6

4.

Strike through the entry on the return and put the clear entry above it. Note: You must use green ink for this purpose

5.

Then

• Date stamp any return, not already stamped, with the date it was received

And

• Record receipt of the return. Follow the Action Guide ‘Recording Receipt Of Employer Return’ PAYE41041 

6.

Send back the whole return and any enclosures to the contractor immediately and

• Strike out using green ink any date stamped on the front of the return

• Explain why the return is not acceptable

• Ask the contractor to correct the illegible figures

• Inform them that this return has not been recorded as a complete return and therefore penalties may accrue under S98A(2) TMA 1970

7.

Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad. The note must show

• The date the return was received

• The reason it is not acceptable

• The date the return was sent back to the contractor