PAYE45010 - Employer returns: employer return exceptions: central exception processing team (CEPT)

The Central Exception Processing Team is located at NICO and will process return exceptions arising within ERIC.

The work list types are

In year cessations
Return type failures
Reconciliation check
Consolidation failures
Mag media failures
NIRS validation
CEPT Letters / Stencils

To resolve the work item CEPT will carry out one or more of the following actions

• Contact the employer to resolve the apparent discrepancy
• Contact the Processing Office to obtain additional information about the employer / employer return
• Ask the employer to submit an additional return to address the discrepancy. The additional return will be submitted to the appropriate Processing Office to be processed in the usual way
• Create an electronic proforma return to force out return packages stranded within the Consolidation Area. These proforma returns are not regarded as filed by the employer and do not count as fully filed online for incentives / penalties. The returns can be viewed in the e-Filestore, and can be identified by the words CEPT - PROFORMA in place of the employer name. The returns can also be viewed using Function VIEW EOY RETURNS HISTORY
• Record receipt of, then capture a nil return when further missing P14s have been located / resubmitted. P14 part(s) cannot pass ERIC validation on their own, they also need a P35 to achieve consolidation

In year cessations

An employer record is ceased when it is no longer required. The employer in year cessation return may be filed online. CEPT will send the details to the appropriate Debt Management Office. The Debt Management Office will then pursue the PAYE charges for the final period of trading. The Debt Management Office will also send a P212 to the appropriate Local Service office to notify them of the date the employer ceased.

For more information see the subject ‘Cessation of an employer record’ PAYE21030.

Top of page

Return type failures

The following returns received by paper or Mag Media will not be accepted automatically by ERIC

• A second Original Complete return received when an original return has already been recorded as received, consolidated and passed at RSI 2 to EBS and other systems

• A second or subsequent return is received when no original return has been received

For Mag media and paper returns CEPT will contact the employer to investigate and correct the situation.

Top of page

Reconciliation check

ERIC compares the monetary amounts on the P35 against the totals figure in box 3 on the forms P14, if

• The figures do not match

• The submissions included a paper or Mag Media part

CEPT will identify the error by

• Checking whether any keying errors were made when processing the P35

• Issuing a CA8413 to the Employer Unit requesting a copy of the P35 and any continuation sheets or copies of missing forms P145

• Contacting the employer to resolve the query

If a part of the return is wrong CEPT will contact the employer who will be asked to submit an amended return.

Top of page

Consolidation failures

ERIC checks that all the return parts stated on the P35 have been received if a return part has been outstanding in ERIC for more than 30 days.

CEPT will

• Check whether when an employer submits a return in fewer parts than originally stated but the figures on the P35 match the totals on the P14s. If they do CEPT will move the return parts out of ERIC to permit the return information to be captured on other systems

• Contact the employer to obtain the outstanding part, the return will then be consolidated at RSI 2

• Record receipt of and then capture a pro forma return when a P14 part is held within ERIC but it is no longer possible to obtain a return from the employer

Note: When a return received by PAYE Filed Online - Internet fails the quality checks in ERIC corrections are made by CEPT. The correction pro forma return will be shown on EBS as a paper return, even though the original return was submitted electronically. In function VIEW EOY RETURNS HISTORY the office number for these returns will start with 2859XX.

Top of page

Mag media failures

Magnetic Media submissions are checked against a quality standard. If the submission fails CEPT will contact the employer to ask them to resubmit the return.

Top of page

NIRS validation

The NIRS validation checks are made to ensure that

• For each return the following is already on the National Insurance and PAYE Service (NPS) database

• • Employer reference number
  • The ECON number

• The NI contributions have been paid correctly using Ratio Checks

CEPT will contact the employer to

• Confirm the correct employer reference or ECON number

• Inform the employer of the errors following the Ratio Checks and ask for an amended return to be submitted

Top of page

CEPT Letters / Stencils

The following forms / stencils will be used when dealing with failures handled by CEPT.

Copies of the current version of the letter are available to view in pdf format in the Forms - CEPT section of the EBS Website.