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
- 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
Processing normal returns
To process a form P35 insolvency return with forms P14 that includes a name, NINO or date of birth and gender
- 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
- Employer reference
- Submission type as 'Complete Return'
- Number of P14s 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
- 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
- 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
- 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 NICO in accordance with PAYE41030
Processing pro forma employer returns
To process the pro forma ‘POP’ insolvency return returns
- 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
- Employer reference
- Submission type as 'Proforma Complete Return'
- Number of P14s as '0'
- Return Status Indicator as 'RSI2'
- 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
- 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
- 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
