PAYE45011 - Employer returns: employer return exceptions: central exception processing team (CEPT) (Action Guide)

To correct an error or omission which has arisen from ERIC and where you have been contacted by CEPT follow steps 1 - 28 below. The guide is presented as follows

Initial action Steps 1 - 2
Action on receipt of form CA8411 Step 3
Action on receipt of forms CA8412 and / or CA8412A Steps 4 - 10
Action on receipt of form CA8413 Steps 11 - 24
Action on receipt of form CA8460 Steps 25 - 28

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

Initial action

1. Before commencing your review ensure that you have all available information to hand
 
  • The form from Central Exception Processing Team (CEPT)
 
  • Forms P14 (where appropriate)
 
  • Any other relevant post
 
  • The original return and any additional returns (or copies from the E-Filestore)
2. Your next action depends on the kind of errors or omissions made, and the type of form sent to you by CEPT
 
  • CA8411 - go to step 3
 
  • CA8412 - go to step 4
 
  • CA8413 - go to step 11

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Action on receipt of form CA8411

3. When you receive a form CA8411 it will have attached a copy of the letter CEPTL001 which was sent to the employer by CEPT when a Magnetic Media submission failed at QS2
  You must 
 
  • Pass the papers to the EOY Penalty Officer with the ECS user role ‘P35 Penalties’ to set the Temporary Inhibition signal
     
    And then
 
  • When the Temporary Inhibition signal has been set use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad
  Note: The error(s) identified on the return will be corrected by CEPT

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Action on receipt of forms CA8412 and / or CA8412A

4. Form CA8412 and CA8412A will be sent when CEPT have identified an underpayment or overpayment of employer NIC
5. Form CA8412 will be sent when CEPT have identified an underpayment or overpayment of NIC. Form CA8412A will list the fields on the P35, which require amendment
  Note: Employee level amendments will be made by CEPT
  Each identified P35 error will show
 
  • Error field name (The P35 monetary boxes)
 
  • Declared figures
 
  • Correct figures
 
  • Imbalance
6. Prepare a pro-forma P35 using the imbalance figure (plus or minus) in the appropriate fields
  Do not amend figures or totals on the existing return
 
  • Show all the adjustments needed on this pro-forma return
 
  • Only enter the amount of adjustment required to correct the entry on the existing form(s)
 
  • Write in green ink, with one exception. Write minus figures in red ink and enter 'M' in front
 
  • Carry the net adjustments forward as necessary
 
  • Cross through the Questions and Declaration
 
  • Write 'Pro-Forma' at the top in green ink
 
  • Enter the
 
    • Accounts Office reference
 
    • Office number and employer reference
 
    • Employer's name in the address box
7. Use EBS Function VIEW EOY RETURNS HISTORY to view the return details for the relevant year
 
  • Check the RSI of all the forms P35 held for that year
 
  • If any of the P35 returns are at RSI1, then BF your CA8412 for 4 weeks and wait for them to change to RSI2 or RSI3
     
    At the BF date
 
  • If they have not changed from RSI1 report the case to the EBS Helpdesk (This text has been withheld because of exemptions in the Freedom of Information Act 2000) 
 
  • If they have changed to RSI2 or RSI3
8. Use EBS Function RECORD RETURN RECEIPT to record receipt of a Complete Return
 
  • Select ‘Passed’ in the Paper Quality Check group box
 
  • Use the date of receipt of the return which contains the discrepancy as the receipt date for this return
 
  • Select Submission Type ‘PROFORMA COMPLETE RETURN’
 
  • Enter ‘0’ in the Number of P14s field
 
  • Select Return Status Indicator 'RSI2'
9. Use EBS Function CAPTURE EOY RETURN DETAILS to capture the return
 
  • Select Return Class ‘Additional Complete’
 
  • Check the Pro-Forma check box
 
  • Leave the P35 Questions and Declarations
 
  • Capture the adjustments to the monetary fields from the pro-forma P35 you have created
10. When you have captured the pro-forma return, use Function AMEND EMPLOYER NOTES to record your actions and then file the P35 along with forms CA8412, CA84212A, and any other correspondence in the annual run of P35 returns

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Action on receipt of form CA8413

11. Form CA8413 will be sent when CEPT need a copy of the P35, or need to locate missing forms P14, to help with their review of an employer
  Your next action depends on what information is needed by CEPT, and will be identified on the CA8413 by an ‘X’ in the appropriate box
 
  • A copy of the P35 is needed
 
  • A check for missing P14s is needed
  A copy of the P35 is needed
12. Photocopy the P35 and any continuation sheets held for the employer for the year requested
13. Complete the appropriate section(s) on Part 2 of the form CA8413 (This text has been withheld because of exemptions in the Freedom of Information Act 2000) 
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
14. Use EBS Function AMEND EMPLOYER NOTES to record your actions and then file the paper in the employer record pad
  A check for missing P14s is needed
15. Check if any copies of forms P14 are still held for the employer
16. If the missing copies of the forms P14 are held
 
  • Use EBS Function VIEW EOY RETURNS HISTORY to view the return details for the relevant year
 
  • Check the RSI of all the form P35 held for that year
 
  • If any of the P35 returns are at RSI1, then BF your CA8412 for 8 weeks and wait for them to change to RSI2 or RSI3
     
    At the BF date
 
  • If they have not changed from RSI1 report the case to the EBS Helpdesk (This text has been withheld because of exemptions in the Freedom of Information Act 2000) 
 
  • If they have changed to RSI2 or RSI3 go to step 17
17. Use EBS Function RECORD RETURN RECEIPT to record receipt of a pro-forma complete return
 
  • Select ‘Passed’ in the Paper Quality Check group box
 
  • Use the date of receipt of the original return as the receipt date for this return
 
  • Select Submission Type ‘PRO-FORMA COMPLETE RETURN’
 
  • Enter the number of forms P14 you have discovered in the Number of P14s field
18. Use EBS Function CAPTURE EOY RETURN DETAILS to capture a nil return
 
  • Select Return Class ‘Additional Complete’
 
  • Check the Pro-Forma check box
 
  • Leave the P35 Questions and Declarations
 
  • Leave the monetary fields as zeros
19. Complete the appropriate section(s) on Part 2 of form CA8413 (This text has been withheld because of exemptions in the Freedom of Information Act 2000) 
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
20. On receipt of the P228, link with the forms P14 and forward to NICO
21. Use EBS Function AMEND EMPLOYER NOTES to record your actions and then file the paper in the employer record pad
22. If you are unable to locate the missing copies of the forms P14
23. Complete the appropriate section(s) on Part 2 of the form CA8413 (This text has been withheld because of exemptions in the Freedom of Information Act 2000) 
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
24. Use EBS Function AMEND EMPLOYER NOTES to record your actions and then file the paper in the employer record pad

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Action on receipt of form CA8460

25. When you receive a form CA8460, CEPT will have contacted the employer to request the employer to either
 
  • Re-submit an original return
     
    Or
 
  • Submit an amended return
26. On receipt of this form you need to check whether the re-submitted / amended return has been received.
  If the return has not been received BF the CA8460 for 36 days
27. On receipt of the return
 
  • Complete the relevant sections on Part 2 of the CA8460
     
    And
 
  • Return just Part 2 of the form to CEPT
 
  • Attach Part 1 of the form to the return
 
  • When the return has been processed, file in the P35 run
28. If the return has not been received at the BF date
 
  • Use EBS Function Employer Notes to check whether CEPT have received and processed the amended return, if they have you can destroy the CA8460
     
    Otherwise
 
  • Cross through Part 1 of the CA8460
 
  • Complete the relevant sections on Part 2 of the form
 
  • Return the whole form to CEPT
 
  • Use EBS Function AMEND EMPLOYER NOTES to enter ‘CA8460 for (year) returned to CEPT - no return received DDMMYY’

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