PAYE40025 - Employer returns: employer return - quality checks: form P14 only - 2005 onwards (Action Guide)

Year of return

Step 1

Initial action

Steps 2 - 4

Review form P14

Steps 5 - 6

Form P14 incomplete / incorrect

Steps 7 - 11

1.

Identify the year shown on the return

• If the return is for the current tax year (CY) and today’s date is before 24 March of that tax year, send the return and enclosures to the Debt Management Office

• If the return is for the current tax year (CY) and today’s date is on or after 24 March go to step 2

• If the return is for a year CY-1 or earlier

• • For returns for years up to 2003-04 follow Action Guide ‘Form P14 only - up to 2004’ PAYE40018 

• • For returns for years 2005 onwards - go to step 2

2.

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

• If it is this one of the following - go to step 5

• • DCNI - Direct Collection (Employee only NIC)

• • DPGEN - Direct Payment

• • DPNI - Direct Payment (NI Only)

• If the forms P14 are attached to a P14 cover sheet and the scheme is one of the following - go to step 5

• • P - PAYE

• • PSC - PAYE and Sub Contractor

• Otherwise go to step 3

3.

Note the correct scheme type

4.

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

• If it has become detached from a return, attach it and follow the Action Guide ’Forms P35 and forms P14 - 2005 onwards’ PAYE40029 

• If it has become detached from the P14 cover sheet. Attach it and go to step 5

• If it has not - go to step 7

5.

Review the forms P14 fully for any of the following quality standard failures

Note: You must apply the quality check against all paper forms P14

Returns may be regarded as incomplete / incorrect where any of the following apply

• The forms P14 submitted are not the correct version for that tax year

• Substitute forms are unapproved versions

• Forms are unreadable for any of the following reasons

• • Faint print

• • Misaligned boxes

• • Carbon smudges

• • Small font size

• • Hole punches

• • Defaced form

• Forms P14 are not acceptable for any of the following reasons

• • NINO missing. (If NINO missing date of birth and gender must be given. Temporary NINOs are not acceptable)

• • Employee’s names missing

• • NIC boxes not completed (where appropriate)

• • Use of sticky labels or correcting fluid

• • Forms P14 not split

• • Forms P14 glued or stapled together

• • Forms P14 not de-sprocketed

• If no errors are found, go to step 6

• If forms P14 are incomplete / incorrect, go to step 7

6.

If no errors are found your next action will depend on whether the forms P14 have a P14 coversheet

If they do

• • Date stamp the P14 cover sheet with the date it was received

• • Check that the employer has entered a unique identifier on the P14 cover sheet, if not contact the employer to obtain a unique identifier

• • • • And

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

If they do not 

• If the forms P14 relate to scheme types DCNI, DPGEN or DPNI

• • Date stamp the P14 with the date it was received

• • Prepare a proforma P35 using the P14 details

• • • • And

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

• Otherwise

• • Returns may be regarded as incomplete / incorrect, go to step 7

7.

Review the errors found on the return (Word 24KB) and decide whether

• You can easily repair these in the office. For more information see subject ‘Correction Of Failed Returns’ PAYE40036. If so go to step 8
   
  Or

• If not go to step 11

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.

Make an entry in the employer-related electronic file ‘Employers making mistakes on EOY Returns’

10.

Receipt of the return can now be recorded

• 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 

11.

Use Function RECORD RETURN RECEIPT to record the failure reason

• Use SEES in Microsoft Word to generate a failure letter

• Send the return back to the employer with the failure letter

• Make an entry in the employer-related electronic file ‘Employers making mistakes on EOY Returns’