PAYE43025 - employer returns: capture employer return – 2005 onwards: linking employer returns - 2005 onwards
Notes:
- This subject should be used for tax years 2004/05 onwards
- Reference to CIS in this information applies to the old CIS
scheme for to years up to April 2007, when ‘New CIS’
was introduced
For tax years 2004/05 onwards you will not be able to capture an
employer annual return until the return you want to capture has
been linked and recorded as received.
There are 2 ways this link can be created
- Automatic Linking
- Manual Linking
Automatic Linking
Where there is only one return recorded as received for the
employer for the year which remains unlinked, the link will be
created automatically by EBS. However, scheme type PSC cases will
never be linked automatically for years 2005 to 2007, and must
always be linked manually. From 2008, where there is only one
unlinked return for a PSC scheme, the link will be created
automatically by EBS.
Manual Linking
A ‘Select Receipt Date’ screen has been
introduced in Function CAPTURE EOY RETURN DETAILS to enable you to
link the return you want to capture to the recorded as received
return. A manual link
must be created
- Where there is more than one return recorded as received for the employer for the year which remains unlinked
- For all scheme type PSC cases relating to years 2005 to 2007
You can only link
one recorded as received return to
one to be captured, apart from scheme type PSC
cases, when you can link a recorded as received P35 and a CIS36,
when both returns are being captured
at the same time as one transaction.
However capturing both forms P35 and CIS36 as one return
creates problems for both EBS and ECS. To prevent this, capture
forms P35 and CIS36 as two separate returns onto EBS.
The submission type will be one of the following
- Complete Return
- Part P35
- CIS36 (up to 2007)
You will need to ensure the submission type, and the receipt
date match the return, or return part you are capturing before you
proceed.
Exceptions to linking a return
A return
cannot be linked if any of the following apply
- The submission type selected is not consistent with the entry on EOY Return Details
- The return is not included in the 20 returns displayed
Note: Details of up to 20 returns recorded as
received on EBS can be viewed. Where more than 20 returns have been
recorded the latest 20 will be displayed
Multiple receipts with the same date
From April 2005 it is important that the date of receipt is
linked to the date of capture. If two or more returns are displayed
as having been received on the same day it does not matter which
receipt is linked to the capture record. The correct date of
receipt will be shown on the capture record whichever return is
used.
