PAYE40018 - Employer returns: employer return - quality checks: form P14 only - up to 2004 (Action Guide)

Initial action

Steps 1 - 3

Review form P14

Steps 4 - 5

Form P14 not accepted

Steps 6 - 9

1.

Use Function VIEW EMPLOYER TRADE & SCHEME DETAILS to identify the scheme type

• Go to step 4 if it is this one of the following

• • DCNI - Direct Collection (Employee only NIC)

• • DPGEN - Direct Payment

• • DPNI - Direct Payment (NI Only)

• Otherwise go to step 2

2.

Note the correct scheme type

3.

Review other papers in your office to see whether the form P14 has become detached from another return

• If it has attach the form P14 to the correct return and follow the Action Guide ‘Form P35 and forms P14 - up to 2004’ PAYE40020 

• If it has not return the form P14 to the employer immediately requesting a complete return. Returning Unacceptable Forms P35 and P14 Letter (Word 26KB) 

4.

Review the forms P14 for any of the following errors

• The forms submitted are not the correct version for that tax year

• Any of the following entries are missing

• • Employer name and address

• • Tax Office reference

• • Tax year

• • Employee National Insurance Number

• • Employee name

• For years 1999-00 and 2000-01 there are entries in boxes 1e and 1f but no entries in boxes 1a, 1b, 1c and 1d

• For other years there are entries in boxes 1d and 1e but have no entries in boxes 1a, 1b, or 1c

• Some entries are faint or are not easy to read

• Entries are not aligned properly in the boxes or there are overlapping lines

• • Slight misalignments may be accepted if it is clear in which box the figures belong

• • Gross misalignments must not be accepted

• There are carbon or ink smudges on the forms that cover some of the entries

• There are incomplete entries from a dot matrix printer

5.

If no errors are found

• 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.

Review the errors found and decide whether

• You can easily repair these in the office. If so go to step 8
   
  Or

• You need additional information from the employer. If so go to step 7

7.

Contact the employer immediately by telephone to

• Explain why the P14 is not acceptable

• Obtain from the employer the missing or illegible information

8.

To repair the form P14, either

• Strike through the illegible entry on the form P14 and enter the correct information clearly. Note: You must use green ink for this purpose
   
  Or

• Prepare a new form P14 to record the correct information. Note: This must be noted ‘Pro-Forma’ and completed in green ink

9.

Receipt of the return can now be recorded

• Record receipt of the return. Follow the Action Guide ‘Recording receipt of employer return’ PAYE41041