PAYE42021 - Employer returns: capture employer return - up to 2004: cards SC11 and SC15 (Action Guide)

Check the totals on SC11

Steps 1 - 9

Check SC11 against SC15 (Green Card)

Steps 10 - 13

1.

Check column 5 of card SC11

• If there is an entry in any of the boxes go to step 2

• If there is no entry in column 5 go to step 9

2.

Add up the entries in boxes (a), (b), (c), (f), (g) and (h)

3.

Enter the total in green ink at the final box in column 5 on the side of the card that shows the last entry in column 4

4.

Compare the total at the final box in column 5 with the total of column 4

• If they are the same go to step 9
   
  Otherwise

• Double-check the arithmetic of column 5 and use green ink to amend the total as necessary

• • If the totals of columns 4 and 5 now agree go to step 9

Otherwise

5.

For each period shown in column 5 separately add up the respective entries in column 4

• Amend the total of column 4 as necessary

• If the totals of columns 4 and 5 now agree go to step 9

Otherwise

6.

If the totals of columns 4 and 5 still disagree forward SC35 / SC11 Draft Letter (Word 28KB) to the contractor

• Enclose a photocopy of card SC11

• BF your papers for a month to await the contractor's reply

7.

If the contractor has not replied following one reminder

• Refer the case to the Debt Management Office with a report of the action taken asking them to pursue the missing or incorrect information

• Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) indicator

8.

On receipt of a response from the contractor amend the entries on card SC11 in green ink as necessary. You may also need to revise the entries on form SC35

9.

Use Function VIEW EMPLOYER NOTES and check the employer record pad to review the information recorded

If there is any evidence to suggest that the contractor's performance is unsatisfactory you must check all cards SC11 against the SC15 (Green Card)

10.

Work out the tax deduction due on each amount shown in column 3 of card SC11

11.

Compare this figure with the amount deducted shown in column 4

12.

For each incorrect figure note

• The name of the subcontractor

• The amount overdeducted or underdeducted

• The reason for the discrepancy (if known)

13.

Forward a report to the Debt Management Office

• Include

• • A summary of any enquiries made

• • Copies of all forms showing the incorrect figures and any relevant post

• • Any other information

• Ask the Debt Management Office to consider the under deductions under Regulations 13 and 14