PAYE40022 - employer returns: employer return – quality checks: form P37 and / or cards P12 - 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 P37 and / or Cards P12 for years up to 2004, follow steps 1 - 11 below. The guide is presented as follows.

These checks must be made on the day the return is received.

Initial checksSteps 1 - 2
In year Cards P12Steps 3 - 4
Contacting the employerSteps 5 - 9
Send back the returnSteps 10 - 11


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.

Initial checks

  1. Use Function VIEW EMPLOYER TRADE & SCHEME DETAILS to identify the scheme type
  • If this is DOME go to step 3

Otherwise

  • Go to step 2
  1. Send back the whole return to the employer immediately - go to step 10

In year Cards P12

  1. Review the Cards P12 received during the year
  • If cards are found – go to step 4

Or

  • If the cards cannot be found – go to step 5
  1. Attach any cards traced to the return
  • 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

Contacting the employer

  1. Contact the employer immediately by telephone to
  • Obtain from the employer the missing P12 cards
  • Inform the employer that receipt of the return will not be recorded until any missing information is held
  1. Make a note of the call and keep this with your papers

  2. Put all the papers in a separate BF range to await a response from the employer

  3. On receipt of the response from the employer check that the items you now hold make a complete return. If so
  • Date stamp the return with the date the complete return was received

Note: You must use the date the complete return was received as the date of receipt
And

  • Record receipt of the return. Follow the Action Guide ‘Recording Receipt Of Employer Return’ PAYE41041
  1. On the BF date if a response has not been received from the employer review any post on hand to ensure that a reply is not held
  • If it is held check that the items you now hold make a complete return. If so
  • Date stamp the return with the date the complete return was received

Note: You must use the date the complete return was received as the date of receipt
And

  • Record receipt of the return. Follow the Action Guide ‘Recording Receipt Of Employer Return’ PAYE41041
  • If a reply is not held pass the papers to the Debt Management Office with a report of the action taken asking them to pursue the missing or incorrect information

Send back the return

  1. Send back the whole return and any enclosures to the employer immediately and
  • Explain why the return is not acceptable
  • Ask the employer to submit a return in the correct format and / or provide 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
  1. 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 it was returned to the employer

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