PAYE41020 - employer returns: record receipt of employer return: form P228
This subject is presented as follows
What is a form P228?
What is on a form P228?
When is a form P228 not produced?
Function AMEND / DELETE EOY RETURNS RECEIPT
Obtaining a duplicate form P228
P228 consecutive numbers
P239 list numbers
P228 remarks
System-generated remarks
What is a form P228?
For years up to and including 2004 a form P228 is generated by
the computer to provide NICO with information about a captured
return. It is produced normally on the next working day centrally
and then sent on to the Processing Office that captured the return
information. After various manual checks the P228 is sent along
with the corresponding NICO copy of each P14, or substitute
associated with that return to NICO.
Note: Only one copy of the P228 is now produced
– there is no office facing sheet copy. From 6 April 2004 all
submissions must be on forms P14. NI Schedules are no longer
acceptable
For years 2005 onwards the form P228 is generated when the
return is recorded as received. The form P228 does not have the
monetary details on it.
What is on a form P228?
The following information relating to a captured return is provided on the form P228 for years up to and including 2004
- Tax year
- Office name and office number
- Employer reference
- Number of bundles
- Employer’s or contractor’s name and address information
- P239 list number
- P228 consecutive number
- Summary trade class
- Number of returns
- Employer’s contracting-out number (ECON number)
- Remarks
- Gross total NIC
- SSP recovered
- NIC Holiday claimed. (For years up to 2005/06)
- SMP recovered
- Total of NIC compensation on SMP
- SAP recovered
- Total of NIC compensation on SAP
- SPP recovered
- Total of NIC compensation on SPP
- NIC Rebate
The following information relating to a captured return is provided on the form P228 for years 2005 onwards
- Processing office name and office number
- Number of bundles
- Tax year
- Employer’s or contractor’s name and address information
- Employer reference
- Responsible Office name and office number
- Original or amendment
- P239 list number
- P228 consecutive number
- Employer reference
- Scheme Type
- Number of P14s
- Remarks
- Unique Identity
- Date of receipt
When is a form P228 not produced?
A P228 will not be produced for the following for years up to and including 2004
- Where the scheme type is XP
- MT returns
- EDI returns
- PAYE Online for Employers - Internet (formerly known as FBI) returns
- Where Function AMEND / DELETE EOY RETURNS RECEIPT has been used to delete receipt of a paper return
A P228 will not be produced for the following for years 2005 onwards
- Where the scheme type is XP
- Where the scheme type is ELECT
- Where the scheme type is EXAM
- Where the scheme type is TAS
- EDI returns
- PAYE Online for Employers - Internet (formerly known as FBI) returns
- Where the number of P14s is 0
- Where the return is a Part P35
- Where the return is a Proforma Part P35
- Where the return is recorded at RSI2
- Where the return is recorded at RSI3
- Where and in-year return is recorded as received and then subsequently deleted in-year
- Where Function AMEND / DELETE EOY RETURNS RECEIPT has been used to delete receipt of a paper return
Function AMEND / DELETE EOY RETURNS RECEIPT
Where Function AMEND / DELETE EOY RETURNS RECEIPT has been used
to amend / correct receipt of a paper return, a deletion P228 will
be generated.
Where Function AMEND / DELETE EOY RETURNS RECEIPT has been
used to delete receipt of a paper return, a deletion P228 will not
be generated.
Obtaining a duplicate form P228
As a general rule you must wait
5 working days for P228s to be received before you
consider any remedial action.
Missing Batch Of P228s
If you identify that a
batch of P228s is missing a reprint can be
requested.
Before requesting a reprint you must use Function VIEW
EMPLOYER SCHEME HISTORY to establish if the employer records have
been transferred
- If the records have been transferred use COP Function ED to check if the required P228 details are shown for the old references
- If the missing details are shown contact the EBS Business Helpdesk with the details obtained from COP (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- If the missing details are not shown at the old COP reference(s) or the records have not been transferred, contact the EBS Business Helpdesk with the details of the missing batch of P228s obtained from EBS
EBS Business Helpdesk will
- Record details of each missing batch and monitor their progress
- Advise you to contact the IT Service Centre on 0845 605 2121 with details of the missing batch and state what information should be included on the request Ask you to let them know when an update to the request has been received from the IT Service Centre
To request a reprint contact the IT Service Centre on 0845 605
2121. Ask them to arrange for a reprint and refer the request to
the EBS Developers. Record the details of the IT Service Centre job
number to enable the progress of the request to be checked. The
search for the missing P228s should cover a few days after the
actual date of capture to account for any delay in the production
of the original P228s.
The following information must be provided
- Three numeral office number
- Management unit
- Date of issue
- Type of system (EBS)
- Type of form (P228)
- The first and last consecutive number
- The employer references of the first and last P35 in the batch if known
- Where the reprinted batch should be sent
Ask the IT Service Centre to advise you as soon as an update to
the request has been received. If exceptionally,
after 10 working days there has been no response
to the request from the Service Provider you must ask the IT
Service Centre to follow this up with the Service Provider
immediately as the ability for them to obtain a
reprint may be jeopardised.
On receipt of the reprinted batch of P228s
- Contact the EBS Business Helpdesk and advise them that the missing batch of P228s have been received
- Bundle the P228s with the forms P14 for onward transmission to NICO in the usual way. Follow Action Guide 'Forwarding End Of Year Papers To NICO' PAYE41031
After 5 working days you must
- Use Function VIEW EMPLOYER SCHEME HISTORY to establish if the employer record has been transferred
- If the record has been transferred use COP Function ED to check if the required P228 details are shown for the old reference
If the details
- Are shown at the old COP reference, use the details obtained from the COP record to complete a form P228(Manual)(2002-2003) and send this with the form(s) P14 for onward transmission to NICO in the usual way. Follow Action Guide 'Forwarding End Of Year Papers To NICO' PAYE41031
- Are not shown at the old COP reference, or the employer record has not been transferred, use the details obtained from the EBS record to manually complete a form P228 and send this with the form(s) P14 for onward transmission to NICO in the usual way. Further guidance is available in the following Action Guides in this section
P228 consecutive numbers
The computer generates P228 consecutive numbers for those
returns that are captured that have a form P228 produced. Each
Processing Office has its own range of numbers which will start at
1 each year.
The P228 consecutive numbers will form the part of the sort
criteria for how the forms P228 will be sent to you. The order will
be as follows
- Sorted by Capturing Office
- Within Capturing office, sorted by responsible Organisational
Unit
- Within responsible Organisation Unit sort by P228 consecutive number
P239 list numbers
A P239 list is essentially the summary information of between
one and twenty forms P228.
You will not see the list but each return captured that
produces a P228 consecutive number will also produce a P239 list
number.
The P239 list number as with the rest of the P228
information can be viewed by using Function VIEW EOY RETURNS
HISTORY and selecting the [P228 Details] button for the appropriate
return.
A P228 consecutive number is added to a P239 list in the
sequence to which it was generated (captured).
Where a correction return is captured a new P239 list number
will be generated and this list will
only contain the P228 consecutive number from that
return.
P228 remarks
During the capture of a return you will need to consider
entering certain remarks about the return or the employer record
that will enable NICO to identify these cases when processing the
P14s.
In additional to manually entering remarks the computer will
also generate certain remarks if these have not been entered during
the capturing process.
Following receipt of form P228 you may wish to enter further
remarks manually within the P228 remark box on the form P228. If it
is a cessation case you
must enter ‘Cessation’ manually on the
P228.
The following table provides details of those remarks that
you can enter during the capture of a return.
| Remark | Description |
| EE | Denotes that the return shows employee only NIC |
| DRF | Denotes the return you
are capturing is as a result of a discrepancy report form from
NICO. (Correction or additional returns only).
Referred to NICO Scheme Reconciliation Team for action |
| RSSN | Denotes the return you
are capturing is as a result of a discrepancy report form from NICO
which indicates a ‘Rejected scheme serial number’ on
it. (Correction or additional returns only).
Referred to NICO Scheme Reconciliation Team for action |
| ADJ | Denotes the return you
are capturing adjusts any of the following entries made on an
earlier return for the same year (correction or additional returns
only)
|
| NFP | Denotes the return is Not
For Processing because you are capturing
|
System-generated remarks
The following table illustrates the remarks that will be automatically set as a result of capturing a return. These are determined by
- The scheme type of the employer record
- Indicators that are set when capturing the return
-
And
- The capturing office
- The capturing office
The computer will not duplicate any remarks that have already been manually set
| Remark | Description |
| A | This will be automatically set where the return you have captured is an additional |
| C | This will be automatically set where the return you have captured is a correction |
| CAPTURE | This will be automatically set where the capturing office is not the responsible office. It will be followed by the 6-digit Organisation Unit identity of that office |
| EE | This will be
automatically set if the scheme type for the employer record whose
return you have captured is either
Or
|
| EPA | This will be
automatically set if the scheme type for the employer record whose
return you have captured is
|
| NFP | This will be
automatically set if the scheme type for the employer record whose
return you have captured is
|
| P | This will be automatically set if during the capture of the return the single copy pensioner box had been ticked |
| Q | This will be
automatically set if the scheme type for the employer record whose
return you have captured is
|
| S | This will be automatically set if during the capture of the return the NI only schedule box has been ticked. From 6 April 2004 all returns must be made on forms P14. Note: NI schedules are no longer acceptable |
| TRONC | This will be
automatically set if the scheme type for the employer record whose
return you have captured is
|
