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

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

To process returns where more than one return for the same year for the same employer record is expected follow steps 1 - 33 below.

Notes:

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

This Guide is presented as follows

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

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

It should be apparent from the manual notes made when the receipt of the annual return was recorded that more than one return is expected for this employer record. PAYE41040 gives further details.

Initial action

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
   
   

Or

P35MT / P35ALSO cases

Note: The Magnetic Media indicators were withdrawn on 6 April 2004, and are only applicable to employers who were registered as magnetic media submitters before this date.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

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
   
   

Otherwise if the P35MT has already been captured

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
   
   

Otherwise if the P35 has already been captured

PSC scheme types

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
   
   

PSC scheme types - paper returns

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
   
   

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

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

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

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
    
    

Otherwise

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

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

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

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

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
    
    

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

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

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

PSC scheme types - Internet (FBI) returns

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

22. If an P35 FBI has been received before a CIS36 return
    
    

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

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
    
    

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
    
    

PSC scheme types - EDI returns

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

27. When capturing the CIS36 ensure you note the following points relating to Capturing Multiple Returns M
    
    
28. If an P35 EDI has been received before a CIS36 return
    
    

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
    
    

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