PAYE42013 - Employer returns: capture employer return - up to 2004: capture CIS36 / SC35 returns for CY-7 and earlier - up to 2004 (Action Guide)

Note: This Action Guide should be used for tax years up to 2003-04 only.

To capture a contractor’s return on a form CIS36, CIS36 (Transition) or SC35, for years between CY-7 and 1990 inclusive, follow steps 1 - 15 below. The Guide is presented as follows

Initial action Steps 1 - 2
Employer reference not found Steps 3 - 7
EBS shows year not live Steps 8 - 11
Employer record has moved Steps 12 - 13
Year already cleared COYO or DORMANT Step 14
Action after capture Step 15

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. Use Function CAPTURE EOY RETURN DETAILS to capture the information provided on the return and ensure that the return type is classified as both 
 
  • An Original Complete
     
    And
 
  • A Pro-forma
2. Where the return is captured successfully go to step 15
  Otherwise
 
  • If the contractor reference cannot be found go to step 3
 
  • If the year on the contractor record to which the return relates is not live go to step 8
 
  • If the contractor record has moved go to step 12
 
  • If the year is already cleared Cancelled one year only (COYO) or Dormant go to step 14

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Employer reference not found

3. If the employer reference shown on the return cannot be found on the Employer Business Service (EBS)
 
  • Use NPS Function Quick Search or Trace and Match (Employer) to search for a valid reference for the contractor
 
  • If a valid employer reference is found go to step 4
 
  • If no valid employer reference is found go to step 5
4. If a valid reference is found
 
  • Using green ink strike through the invalid contractor reference on the return and enter the correct details
 
  • Use Function CAPTURE EOY RETURN DETAILS to capture the information provided on the return
     
    And then
 
  • Go to step 15
 
  • If the return is not proper to your office date stamp the front and forward it to the correct office
5. If you cannot find a valid reference liaise with the Debt Management Office to establish if a valid reference for the contractor can be found
 
  • If a valid employer reference is found go to step 6
     
    Otherwise
 
  • If no valid employer reference is found go to step 7
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
 
  • Use Function CAPTURE EOY RETURN DETAILS to capture the information provided on the return
     
    And then
 
  • Go to step 15
 
  • If the return is not proper to your office date stamp the front and forward it to the correct office
7. If no valid employer reference is found
 
  • Contact EBS Business Helpdesk for advice

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EBS shows year not live

8. If you have been unable to capture the return because the year on the EBS contractor record is not live
 
  • Review the tax year on the return and check that the correct year was entered when capturing
9. If the correct year was not entered
 
  • Use Function CAPTURE EOY RETURN DETAILS again entering the correct year
     
    And then
 
  • Go to step 15
10. If the correct year was entered
 
  • Review the information held and satisfy yourself a live contractor record is required for the year on the return
11. If a live contractor record is required for the year on the return
 
  • Contact EBS Business Helpdesk for advice

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Employer record has moved

  If you have been unable to capture a return because the contractor record has been transferred, merged out or succeeded
12. Use NPS Function Quick Search or Trace and Match (Employer) to search for the new contractor reference and note this in green ink
13. If the new contractor reference is in your office
 
  • Use Function CAPTURE EOY RETURNS DETAILS to capture the return details
     
    And then
 
  • Go to step 15
     
    Otherwise
 
  • Send the return to the new office immediately for capture

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Year already cleared COYO or DORMANT

14. If you are unable to capture a return because the year is already COYO or DORMANT
 
  • Contact EBS Business Helpdesk for advice

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Action after capture

15. When the return has been successfully captured you must take the following actions
 
  • Capture CIS36 / SC35 return information onto CIS
 
  • File any Cards SC11 received from the contractor in a separate filing range for each tax year

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