PAYE40021 - employer returns: employer return – quality checks: form P35 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 P35 only for years up to 2004, follow steps 1 - 5 below. The
guide is presented as follows.
These checks
must be made on the day the return is received
| Review scheme type | Step 1 |
| Review form P35 | Step 2 |
| Missing forms P14 | Steps 3 - 5 |
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.
Review scheme type
- Use Function VIEW EMPLOYER SUMMARY to identify whether this is a Payment Card Reward Scheme
- If it is
- 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 it is not go to step 2
Review form P35
- Review the return
- Ensure that the return is an official P35 employer annual return
- If no deductions are shown or the return shows entries of ‘NIL’, the return must be dealt with as a NIL return. Follow the Action Guide ‘Recording Receipt Of Employer Return’ PAYE41041
- Where entries have been made showing deductions of Income Tax and / or NIC have been made from employees it is likely that forms P14 are missing – go to step 3
Note: Photocopies of the official P35 can only be accepted where
- It is identical to the official form
And
- The return bears the signature, in ink, of the relevant person
We cannot accept photocopies of the completed forms P35 where the signature is also photocopied
Missing forms P14
- Review other papers in your office to see whether the forms P14 have become detached from the return
- If they have, attach the forms P14 to the form P35 and follow the Action Guide ‘Form P35 And Forms P14 - Up To 2004’ PAYE40020
- If they have not become detached go to step 4
- Send back the whole return to the employer immediately using the Returning Unacceptable Forms P35 and P14 Letter
- Explain why the return is not acceptable
- Ask the employer to submit a return in the correct format and / or provide the missing information
- Inform them that this return has not been recorded as a complete return and therefore penalties under S98A(2) TMA 1970 may accrue if an acceptable return is not submitted by the due date
- 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 the return was not acceptable
- The date it was returned to the employer
