PAYE40018 - employer returns: employer return – quality checks: form P14 only - up to 2004 (Action Guide)
Note: This subject provides details of how to
record receipt of employer returns for tax years up to 2003/04
To carry out the checks required prior to recording receipt
of a form P14 only for years up to 2004, follow steps 1 - 9 below.
The guide is presented as follows
These checks
must be made on the day the return is received
| Initial action | Steps 1 - 3 |
| Review form P14 | Steps 4 - 5 |
| Form P14 not accepted | Steps 6 - 9 |
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
Note: The machines used to scan forms P14 can only
read details on approved forms and photocopies are
not acceptable.
Initial action
- 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
- Note the correct scheme type
- 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
Review form P14
- 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
- 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
Form P14 not accepted
- 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
- Contact the employer immediately by telephone to
- Explain why the P14 is not acceptable
- Obtain from the employer the missing or illegible information
- 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
- Receipt of the return can now be recorded
- Record receipt of the return. Follow the Action Guide ‘Recording Receipt Of Employer Return’ PAYE41041
