PAYE41041 - employer returns: record receipt of employer return: recording receipt of employer return (Action Guide)

To record the receipt of an employer annual return or return part, follow steps 1 - 25 below. The guide is presented as follows.

Note: This action must be taken on the day the return is received

Initial action	Steps 1 - 3
Employer reference not found	Steps 4 - 8
EBS shows year not live	Steps 9 - 12
Employer record has moved	Steps 13 - 14
Return type does not match record	Steps 15 - 16
Cancelled one year only or Dormant	Steps 17 - 18
P35MT indicator (up to 2004)	Steps 19 - 20
Advisory messages	Steps 21 - 23
P228/P239 number	Step 24
Capture return	Step 25

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

Ensure that the quality checks prior to recording receipt of the return or return part have been done to make sure you have a complete return and the front of the return has been date stamped. If not

Follow the Action Guide 'Checks Prior To Recording Receipt Of A Return PAYE40016'

If you are recording receipt of a Nil return, follow the Action Guide 'Nil Returns - 2005 Onwards' PAYE43031

Otherwise go to step 3

Use Function RECORD RETURN RECEIPT to record the date the return was received, the return type, and the year

Note: For the purpose of this function for years up to 2004 there are 3 return types. For years 2005 to 2007 there are 8 return types, from 2008 there are six return types. You must ensure you select the correct one. For more information see subject 'Recording Receipt Of Employer Return' PAYE41040

If the employer reference can not be found go to step 4

If the year on the employer record to which the return relates is not live go to step 9

If the employer record has moved go to step 13

If the return type on the employer record does not match with the return type you have go to step 15

If the year has previously been cleared COYO and the (Cancelled one year only) indicator is set go to step 17

If the year has previously been cleared Dormant go to step 17

If the P35MT indicator is set go to step 19

If you receive any advisory messages

Make a note of them

And then

Go to step 21

If none of the above apply and the receipt of the return or return part is successfully recorded go to step 24

Employer reference not found

If the employer reference shown on the return can not be found on the Employer Business Service (EBS) record

Use COP Function EI to search for a valid employer reference

If a valid employer reference is found, go to step 5

If no valid employer reference is found, go to step 6

If a valid employer reference is found

Using green ink strike through the invalid employer reference on the return and enter the correct details

Date stamp any return, not already stamped, with the date it was received And on the next working day, when the record has been updated

Use Function RECORD RETURN RECEIPT to record the original date the return or return part was received

And then

Go to step 24

If you can not find a valid employer reference

Check whether the employer address is in the area for which your office is responsible

If the employer address is in your area

Use Function EMPLOYER SET UP to create a new record

Date stamp any return, not already stamped, with the date it was received

And then on the next working day, when the record has been updated

Use Function RECORD RETURN RECEIPT to record the original date the return or return part was received

And then

Go to step 21

If the employer address is not in your area

Date stamp the front of the return with the date of receipt

And

Send the return to the correct Processing Office asking them to set up a new record

EBS shows year not live

If you have been unable to record receipt of a return or return part because the year on the EBS employer record is not live

Review the tax year on the return or return part and check that the correct year was entered when recording receipt of the return

If the correct year was not entered

Use Function RECORD RETURN RECEIPT again entering the correct year

If the correct year was entered

Review the information held and satisfy yourself that a live employer record is required for the year on the return

If a live employer record is required for the year on the return

Use Function AMEND EMPLOYER SCHEME HISTORY to update the employer record. To

Reopen a cancelled scheme - see subject 'Reopening An Employer Record' PAYE21205

Change a start date - see subject 'Maintain Scheme Start Date' PAYE27020

Remove the dormant indicator - see subject 'Dormant Employer Records' PAYE21055

Restart a ceased scheme - see subject 'Restarting An Employer Record' PAYE21215

And on the next working day, when the record has been updated

Use Function RECORD RETURN RECEIPT again to record the date the return was received

And then

Go to step 24

Employer record has moved

If you have been unable to record receipt of a return or return part because the employer record has been transferred, merged or succeeded

Use COP Function EI to search for the new employer reference and note this in green ink on the return or return part

If the new employer reference is in your office

Go to step 24

Otherwise

Send the return or return part to the new office immediately

Return type does not match record

If you are unable to record receipt of a return or return part because the type of return is incompatible with the scheme type on the employer record

Use Function VIEW EMPLOYER TRADE AND SCHEME DETAILS and the papers you hold to establish the correct scheme type

Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to correct the scheme type. For more information see subject 'Maintain Scheme Type' PAYE27025'

On the next working day, when the record has been updated

Use Function RECORD RETURN RECEIPT to record the date the return or return part was received

And then

Go to step 24

Cancelled one year only or Dormant

If you are unable to record receipt of a return or return part because the year has previously been cleared Cancelled one year only or dormant

Use Function AMEND EMPLOYER INDICATORS to remove the COYO indicator

Or

Use Function AMEND EMPLOYER SCHEME HISTORY to remove the Dormant indicator for the year of the return or return part held

On the next working day, when the record has been updated

Use Function RECORD RETURN RECEIPT to record the date the return or return part was received

And then

Go to step 24

P35MT indicator (up to 2004)

If you are unable to record the receipt of a return or return part because the return type is incompatible with the Magnetic Media information on the employer record

Review the information you hold to establish the correct position and decide which of the following actions must be taken. For more information see section 'Magnetic Media' in this business area

If the employer intends to submit both forms P35MT and P35 use Function AMEND EMPLOYER INDICATORS to set the P35ALSO indicator

If it is confirmed that form P35MT is correct use Function AMEND EMPLOYER INDICATORS to set P35MT indicator

Return the second form P35MT to the employer and request completion of form P35 and forms P14 and use Function AMEND EMPLOYER INDICATORS to set the P35ALSO indicator

On the next working day, when the record has been updated

Use Function RECORD RETURN RECEIPT to record the date the return or return part was received

And then

Go to step 24

Advisory messages

When using Function RECORD RETURN RECEIPT you may be presented with a message advising you of certain circumstances. When this happens you should

Make a note of the message on the return or return part

Continue to record receipt of the return or return part

Take any further action required as indicated in the message

Note: Any advisory messages must be reviewed, and where appropriate, action taken before the return or return part is captured

P228/P239 number

Make a note, on the front of the return, of the P228 consecutive number and the P239 list number as shown on the P228 P239 screen

And then

Go to step 25

Note: The P228 P239 screen will be automatically displayed for the following submission types

Complete return, where the number of forms P14 is greater than zero

Part P14

Proforma Complete return, where the number of forms P14 is greater than zero

Or

Proforma Part P14

It will not be displayed for the following scheme types

ELECT

EXAM

XP

Or

TAS

If the scheme type is not one of the above and the P228 P239 screen is not displayed you must ensure the correct scheme type is held on the employer record. For more information see subject 'Maintain Scheme Type' PAYE27025.

Capture return

Once the receipt of the return or return part is successfully recorded

Proceed to capture the return or return part details. Follow the appropriate Action Guide

'Capturing Return - Up To 2004' PAYE42012

Or

'Capturing Return - 2005 PAYE43012

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