PAYE41026 - employer returns: record receipt of employer return: forms P14 rejected by NICO (Action Guide)

When incomplete P14s are rejected by NICO follow steps 1 - 13 below. This action must be taken on the day the rejected P14s are received in your office. The Guide is presented as follows

Initial actionStep 1
Contacting the employerSteps 2 – 6
BF reviewSteps 7 – 11
Repairing P14sSteps 12 - 13


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

  1. Review the NICO DRF form and reverse of NICO DRF form

Consider whether

  • You can easily repair the error(s). If so go to step 13

Or

  • You need more information from the employer. If so go to step 2

Contacting the employer

  1. Contact the employer immediately by telephone to
  • Explain why the P14s were rejected
  • Request the missing or illegible information
  1. Make a note of the call and keep it with your papers
  • If the employer has provided the information you need during the telephone call you must now repair the P14s - go to step 13
  • Otherwise go to step 4
  1. Use Function AMEND EMPLOYER INDICATORS to set the ‘POST’ indicator

BF your papers for 4 weeks

Reply received

  1. Check the reply, if the employer has now provided the information you need you must repair the P14s – go to step 13

  2. Use Function AMEND EMPLOYER INDICATORS to remove the POST indicator

BF review

  1. On the BF date telephone the employer to remind them what information is required

  2. Ask for an immediate reply

  3. BF your papers for a further 2 weeks

If no reply is received

  1. Send a report to the Debt Management Office
  • Explain what information is needed
  • What action has been taken to obtain this
  • Ask them to pursue this urgently with the employer
  1. Keep your papers on a 2 weekly BF review

Repairing P14s

  1. To repair the P14, either
  • Strike through the illegible entry on the P14 and enter the correct information clearly. Note: You must use green ink for this purpose

Or

  • Prepare a new P14 to record the correct information. Note: This must be noted pro-forma and completed in green ink
  1. When all entries are complete return the P14s to NICO with a memo showing the DRF reference
  • Retain a copy of the memo and use Function AMEND EMPLOYER NOTES to record a note of the DRF reference and then file the papers in the employer record pad

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