PAYE41026 - Employer returns: record receipt of employer return: forms P14 rejected by NIC&EO (Action Guide)

When incomplete forms P14 are rejected by NIC&EO follow steps 1 - 13 below. This action must be taken on the day the rejected forms P14 are received in your office. The Guide is presented as follows

Initial action Step 1
Contacting the employer Steps 2 - 6
BF review Steps 7 - 11
Repairing forms P14 Steps 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 NIC&EO DRF form (Word 42KB) and reverse of NIC&EO DRF form (Word 43KB) 
  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

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Contacting the employer

2. Contact the employer immediately by telephone to
 
  • Explain why the forms P14 were rejected
 
  • Request the missing or illegible information
3. 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 forms P14 - go to step 13
 
  • Otherwise go to step 4
4. Use Function AMEND EMPLOYER INDICATORS to set the ‘POST’ indicator
 
  • BF your papers for 4 weeks
 

Reply received
5. Check the reply, if the employer has now provided the information you need, you must repair the forms P14 - go to step 13
6. Use Function AMEND EMPLOYER INDICATORS to remove the POST indicator

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BF review

7. On the BF date telephone the employer to remind them what information is required
8. Ask for an immediate reply
9. BF your papers for a further 2 weeks
  If no reply is received
10. 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
11. Keep your papers on a 2 weekly BF review

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Repairing forms P14

12. 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
13. When all entries are complete return the forms P14 to NIC&EO 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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