PAYE41036 - Employer returns: record receipt of employer return: insolvency cases (Action Guide)

When you receive a return from the Insolvency Claims Handling Unit (ICHU) this will be identified by the word ‘Insolvency’ in green ink on top of the form, follow steps 1 - 9 below. This Guide is presented as follows

Initial action Step 1
Processing normal returns Steps 2 - 5
Processing pro forma employer returns Steps 6 - 9

Initial action

1. Review the information received
 
  • Where the ICHU have obtained from the employer a form P35 and forms P14 go to step 2
     
    Or
 
  • Where the ICHU have supplied a P35 return similar to a Proforma POP return go to step 6

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Processing normal returns

  To process a form P35 insolvency return with forms P14 that includes a name, NINO or date of birth and gender
2. Use Function RECORD RETURN RECEIPT to record the receipt of the return as a complete return, which has passed the paper quality check
  Note: Quality standard checks do not apply to insolvency returns
  In the Record Return Receipt screen enter the following
 
  • Receipt date as the date the Insolvency return was received. When a return is for a dissolved company the receipt date should be 19 May, or earlier, for the appropriate year
 
  • Employer reference
 
  • Submission type as 'Complete Return'
 
  • Number of forms P14 as the number of forms P14 you have received with the return
 
  • Do not highlight either of the Return Status Indicator buttons
  Note: The Return Status Indicator will automatically set to RSI1
3. Request that the ECS Penalty Officer set the 'Temporary Inhibition' signal on ECS
 
  • Make a P35 note on the ECS Create Notes Screen of why the 'Temporary Inhibition' signal has been set
4. Use Function CAPTURE EOY RETURN DETAILS to capture the return as either
 
  • Original Complete or Additional Complete
 
  • Capture the monetary fields that are completed on the Insolvency return
5. Use Function AMEND EMPLOYER NOTES to record your actions and then file the P35 in the P35 run
 
  • On receipt of the form P228, link with the forms P14 and send to NIC&EO in accordance with PAYE41030 

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Processing pro forma employer returns

  To process the pro forma ‘POP’ insolvency return returns
6. Use Function RECORD RETURN RECEIPT to record the receipt of the return as a proforma complete return, which has passed the paper quality check
  Note: Quality standard checks do not apply to insolvency returns
  In the Record Return Receipt screen enter the following
 
  • Receipt date as the date the Insolvency return was received. When a return is for a dissolved company the receipt date should be 19 May, or earlier, for the appropriate year
 
  • Employer reference
 
  • Submission type as 'Proforma Complete Return'
 
  • Number of forms P14 as '0'
 
  • Return Status Indicator as 'RSI2'
7. Request that the ECS Penalty Officer set the 'Temporary Inhibition' signal on ECS
 
  • Make a P35 note on the ECS Create Notes Screen of why the 'Temporary Inhibition' signal has been set
8. Use Function CAPTURE EOY RETURN DETAILS to capture the return as either
 
  • Original Complete or Additional Complete
 
  • Ensure that you check the Proforma check box
 
  • Capture the monetary fields that are completed on the Insolvency return
9. Use Function AMEND EMPLOYER NOTES to record your actions and then file the P35 in the P35 run
 
  • If you have received a P14 with the return, attach it to the P35 and file in the P35 run

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