PAYE42015 - Employer returns: capture employer return - up to 2004: capture multiple returns - up to 2004 (Action Guide)

1.

Only use this Action Guide to process returns for PSC scheme types or where more than one return for the same year for the same employer record is expected, for example P35MT / P35ALSO (both for years up to 2004) cases

2.

This Action Guide should be used in conjunction with the Action Guide for the return type(s) you want to capture

3.

Before using this Action Guide ensure that you have taken any pre capture actions. For more information see PAYE42031 

Initial action

Step 1

P35MT and P35ALSO cases

Steps 2 - 5

PSC scheme types

Step 6

PSC scheme types - paper returns

Steps 7 - 20

PSC scheme types - Internet (FBI) returns

Steps 21 - 25

PSC scheme types - EDI returns

Steps 26 - 32

1.

Review the notes made on the front of the annual return(s) and the return(s) themselves to determine the type of ‘multiple return’ case held

• For P35MT / P35ALSO cases go to step 2
   
  Or

• For PSC scheme types go to step 6

Note: The Magnetic Media indicators were withdrawn on 6 April 2004, and are only applicable to employers who were registered as magnetic media submitters before this date.

2.

Where you want to capture return(s) for an employer record where both a P35 and P35MT (for years up to 2004) are expected your next action will depend on the following

• If you want to capture both a P35 and P35MT go to step 3

• If you want to capture a P35 only go to step 4

• If you want to capture a P35MT only go to step 5

3.

If you want to capture both a P35 and a P35MT you will need to use Function CAPTURE EOY RETURN DETAILS to capture each return separately 

Note: Whichever return(s) are not captured first will need to be treated as Additional Complete returns

4.

If you want to capture a P35 only and from the information you hold a P35MT is also applicable use Function VIEW EOY RETURNS HISTORY to establish whether the P35MT has been received and whether this has already been captured for this employer record

• If the P35MT has already been received but not yet captured obtain this and go to step 3

• If the P35MT has not been received use Function CAPTURE EOY RETURN DETAILS to capture the P35 as an ‘original’ return

• Otherwise if the P35MT has already been captured

• Use Function CAPTURE EOY RETURN DETAILS to capture the P35 as an ‘additional’ return

5.

If you want to capture a P35MT only and from the information you hold a P35 is also applicable, use Function VIEW EOY RETURNS HISTORY to establish whether the P35 has been received and whether this has already been captured for this employer record

• If the P35 has already been received but not yet captured obtain this and go to step 3

• If the P35 has not been received use Function CAPTURE EOY RETURN DETAILS to capture the P35MT as an ‘original’ return
   
  Otherwise if the P35 has already been captured

• Use Function CAPTURE EOY RETURN DETAILS to capture the P35MT as an ‘additional’ return

6.

If you want to capture returns for an employer record where the scheme type is PSC your next action will depend on the following

• If you want to capture both a paper P35 and CIS36 together and both indicate liability go to step 7

• If you have received a paper P35 and a nil CIS36 go to step 9

• If you have received a CIS36 and a nil P35 go to step 12

• If you have received a nil paper P35 and a nil CIS36 go to step 14

• If you have received a paper P35 only go to step 17

• If you have received a P35 after the CIS36 has been captured go to step 18

• If you have received the CIS36 only and are expecting a paper P35 go to step 19

• If you have received a CIS36 after a P35 has been received go to step 20

• If you have received the CIS36 only and are expecting a P35 FBI return go to step 21

• If you are notified via the ‘Filed Online Capture Exceptions’ work list that a P35 FBI return has been received before a CIS36 has been received go to step 22

• If you are notified via the ‘Filed Online Capture Exceptions’ work list that a P35 FBI return has been received after a CIS36 has been received go to step 24

• If you have received a CIS36 and a P35 FBI has already been received go to step 26

• If you have received the CIS36 only and are expecting a P35 EDI return go to step 27

• If you are notified via the ‘Filed Online Capture Exceptions’ work list that a P35 EDI has been received before a CIS36 is received go to step 29

• If a P35 EDI has been received after a CIS36 has been captured go to step 31

• If you have received a CIS36 and a P35 EDI return has already been received go to step 33

7.

If you want to capture both a paper P35 and CIS36 for the same employer record and the P35 shows tax deducted and the CIS36 shows CIS36 deductions

• Check the amount of CIS deductions on the CIS36 match the amount of tax deducted from subcontractors figure entered on the P35

• If the figures match go to step 8

• If the figures do not match 

• • Review the information held and if necessary contact the employer to ascertain the correct amount of CIS deductions

Note: Any agreed amended figure should be noted on the CIS36 / P35 in green ink

8.

Use Function CAPTURE EOY RETURN DETAILS to capture both returns at the same time

Ensure when doing so you note the following points relating to Capturing_Multiple_Returns_A_(up_to_2004) (Word 29KB) 

9.

If you want to capture a paper P35 and CIS36 where the P35 shows tax deducted but the CIS36 is nil

• Check the amount of CIS deductions on the CIS36 match the amount of tax deducted from subcontractors figure entered on the P35 are nil

• If the figures match go to step 10

• If the figures do not match 

• • Review the information held and if necessary contact the employer to ascertain the correct amount of CIS deductions

Note: Any agreed amended figure should be noted on the CIS36 / P35 in green ink

10.

Use Function CAPTURE EOY RETURN DETAILS to capture both returns at the same time

Ensure when doing so you note the following points relating to Capturing Multiple Returns B (up to 2004) (Word 29KB) 

11.

Once both returns have been captured consider whether a PSC scheme type will still be appropriate for the employer record for the following year

• Where the scheme type is to be left as PSC take no further action
   
  Otherwise

• Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to P

12.

• If you want to capture a paper P35 and CIS36 where the CIS36 indicates CIS deductions and the P35 is nil

• Check the amount of CIS deductions on the CIS36 match the amount of tax deducted from subcontractors figure entered on the P35

• If the figures match go to step 13

• If the figures do not match 

Review the information held and if necessary contact the employer to ascertain the correct amount of CIS deductions

Note: Any agreed amended figure should be noted on the CIS36 / P35 in green ink

13.

Use Function CAPTURE EOY RETURN DETAILS to capture both returns at the same time

Ensure when doing so you note the following points relating to Capturing Multiple Returns C (up to 2004) (Word 29KB) 

14.

If you want to capture a nil paper P35 and a nil CIS36

• Check the amount of CIS deductions on the CIS36 match the amount of tax deducted from subcontractors figure entered on the P35

• If the figures match go to step 15

• If the figures do not match 

• • Review the information held and if necessary contact the employer to ascertain the correct amount of CIS deductions

Note: Any agreed amended figure should be noted on the CIS36 / P35 in green ink

15.

Use Function CAPTURE EOY RETURN DETAILS to capture both returns at the same time

Ensure when doing so you note the following points relating to Capturing Multiple Returns D (up to 2004) (Word 29KB) 

16.

Once both returns have been captured consider whether the employer record should be ceased. PAYE21016 gives details

17.

If you want to capture a paper P35 and a CIS36 is expected

• Use Function CAPTURE EOY RETURN DETAILS to capture the P35

• When capturing the P35 ensure you note the following points relating to Capturing Multiple Returns E (up to 2004) (Word 27KB) 

18.

If you want to capture a paper P35 and a CIS36 has already been captured

• Use Function CAPTURE EOY RETURN DETAILS to capture the P35

• When capturing the P35 ensure you note the following points relating to Capturing Multiple Returns F (up to 2004) (Word 29KB) 

19.

If you want to capture a CIS36 and a paper P35 is expected

• Use Function CAPTURE EOY RETURN DETAILS to capture the CIS36

• When capturing the CIS36 ensure you note the following points relating to Capturing Multiple Returns G (up to 2004) (Word 26KB) 

20.

If you want to capture a CIS36 and a paper P35 has already been captured

• Use Function CAPTURE EOY RETURN DETAILS to capture the CIS36

• When capturing the CIS36 ensure you note the following points relating to Capturing Multiple Returns H (up to 2004) (Word 28KB) 

21.

If you want to capture a CIS36 and are expecting a P35 FBI to be submitted

• Use Function CAPTURE EOY RETURN DETAILS to capture the CIS36

• When capturing the CIS36 ensure you note the following points relating to Capturing Multiple Returns I (up to 2004) (Word 26KB) 

22.

If an P35 FBI has been received before a CIS36 return

• Note that the P35 will not be processed automatically and will appear as a work item on the ‘Filed Online Capture Exceptions’ work list as the scheme type is PSC

Use e-Services Filestore accessible via Interim Single Sign On -on to obtain a print-out of the P35 information

• Use Function CAPTURE EOY RETURN DETAILS to capture the FBI P35

• When capturing the FBI P35 ensure you note the following points relating to Capturing Multiple Returns J (up to 2004) (Word 26KB) 

23.

Use Function WORKLISTS to delete the work item from the work list. If a FBI P35 has been received after a CIS36 has been captured

• Note that the P35 will not be processed automatically and will appear as a work item on the ‘Filed Online Capture Exceptions’ work list as the scheme type is PSC

• Use e-Services Filestore accessible via Interim Single Sign On to obtain a print-out of the P35 information

• Use Function CAPTURE EOY RETURN DETAILS to capture the FBI P35

• When capturing the FBI P35 ensure you note the following points relating to Capturing Multiple Returns K (up to 2004) (Word 29KB) 

24.

Use Function WORKLISTS to delete the work item from the work list

25.

If a CIS36 is received after a FBI P35 has been captured

• Use Function CAPTURE EOY RETURN DETAILS to capture the CIS36

• When capturing the CIS36 ensure you note the following points relating to Capturing Multiple Returns L (up to 2004) (Word 28KB) 

26.

If you want to capture a CIS36 and are expecting a P35 EDI to be submitted

• Use Function CAPTURE EOY RETURN DETAILS to capture the CIS36

27.

When capturing the CIS36 ensure you note the following points relating to Capturing Multiple Returns M (up to 2004) (Word 26KB) 

28.

If an P35 EDI has been received before a CIS36 return

• Note that the P35 will not be processed automatically and will appear as a work item on the ‘Filed Online Capture Exceptions’ work list as the scheme type is PSC

• Use e-Services Filestore accessible via Interim Single Sign On to obtain a print-out of the P35 information

• Use Function CAPTURE EOY RETURN DETAILS to capture the EDI P35

• When capturing the EDI P35 ensure you note the following points relating to Capturing Multiple Returns N (up to 2004) (Word 26KB) 

29.

Use Function WORKLISTS to delete the work item from the work list

30.

If a EDI P35 has been received after a CIS36 has been captured

• Note that the P35 will not be processed automatically and will appear as a work item on the ‘Filed Online Capture Exceptions’ work list as the scheme type is PSC

• Use e-Services Filestore accessible via Interim Single Sign On to obtain a print-out of the P35 information

• Use Function CAPTURE EOY RETURN DETAILS to capture the EDI P35

• When capturing the EDI P35 ensure you note the following points relating to Capturing Multiple Returns O (up to 2004) (Word 29KB) 

31.

Use Function WORKLISTS to delete the work item from the work list

32.

If a CIS36 is received after a EDI P35 has been captured

• Use Function CAPTURE EOY RETURN DETAILS to capture the CIS36

• When capturing the CIS36 ensure you note the following points relating to Capturing Multiple Returns P (up to 2004) (Word 28KB)