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


Note: This subject provides details of how to record receipt of employer returns for tax years from 2004/05 onwards

To carry out the checks required prior to recording receipt of a form P14 only for years 2005 onwards, follow steps 1 - 11 below. The guide is presented as follows

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

Year of returnStep 1
Initial actionSteps 2 - 4
Review form P14Steps 5 - 6
Form P14 incomplete / incorrectSteps 7 - 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

Note: The machines used to scan forms P14 can only read details on approved forms and photocopies are not acceptable.

Year of return

  1. Identify the year shown on the return

  • If the return is for the current tax year (CY) and today’s date is before the 24th of 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 the 24th of 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

Initial action

  1. 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
  1. Note the correct scheme type

  2. 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

Review form P14

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

Note: If there are more than 10 forms P14 randomly select 10 for examination

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

  • The P14s 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
  • P14s 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
  • P14s not split
  • P14s glued or stapled together
  • P14s not de-sprocketed
  • If no errors are found, go to step 6
  • If forms P14 are incomplete / incorrect, go to step 7
  1. 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 and the P14s relate to scheme types DCNI, DPGEN or DPNI
  • Record receipt of the return. Follow the Action Guide ‘Recording Receipt Of Employer Return’ PAYE41041

Otherwise

  • Returns may be regarded as incomplete / incorrect

Form P14 incomplete / incorrect

  1. Review the errors found on the return 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
  1. 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
  1. Make an entry in the employer-related electronic file ‘Employers making mistakes on EOY Returns’

  2. 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
  1. 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’

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