PAYE40046 - employer returns: employer return – quality checks: opening employer return (Action Guide)
To take the appropriate action when opening a return or return
part, follow steps 1 - 8 below. The guide is presented as follows.
Note: This action must be made on the day the
return is received
| Initial action | Steps 1 - 3 |
| Letters and other correspondence enclosed | Step 4 |
| Forms P11D, P11D(b), P9D (or approved substitutes) enclosed | Step 5 |
| Forms P11 or P60 enclosed | Steps 6 - 7 |
| All cases | Step 8 |
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 action
- Open and empty all envelopes on the day they are received in
your office
- Review the papers received to check if the employer / contractor has included any of the following
- A payment of any kind, for example cash or cheque
- A completed payslip
- Any correspondence stating that a payment is enclosed
- If there is evidence of any payment follow the guidance in the Action Guide ‘Payments Received In Processing Offices’ PAYE50015
Letters and other correspondence enclosed
- If there are letters or other correspondence with the return review each item and
- If the post does not relate directly to the return pass the item to the appropriate section to be dealt with in the normal way
Otherwise
- Review the item and take appropriate action to clear the post
Forms P11D, P11D(b), P9D (or approved substitutes) enclosed
- If any forms declaring details of expenses and benefits in kind are enclosed with the return they should be
- Detached from the return immediately
And
- Referred for the details to be recorded on ECS
Forms P11 or P60 enclosed
- Return the forms P11 or P60 to the employer
- Remind the employer of the instructions contained within the Employer Help Book E10 - Finishing the tax year
All cases
- Date stamp the return with the date it was received and apply the appropriate quality checks on the return held using the Action Guide for the relevant year and return type PAYE40016
