PAYE40027 - Employer returns: employer return - quality checks: form P35(PS) - 2005 onwards (Action Guide)

Notes: 

1. This subject provides details of how to record receipt of employer returns for tax years from 2004-05 onwards.
2. These checks must be made on the day the return is received.
3. Form P35(PS) is a return completed by trustees of an approved profit sharing scheme. It is proper only to scheme type PSS.

To carry out the checks required prior to recording receipt of a form P35(PS) for years 2005 onwards, follow steps 1 - 3 below.

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.

1. Review the return for any of the following errors
 
  • The return is unsigned
 
  • The P35 return submitted is not the correct version for that tax year
 
  • The return submitted is not an official P35 employer annual return
 
  • Information is missing from the P35
  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
 
    • If no errors are found - go to step 2
 
    • If any errors are found - go to step 3
2. 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 
3. Send the return back to the employer
 
  • Explain why the return is not acceptable
 
  • Ask the employer to correct the errors and send back the return

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