PAYE46015 - employer returns: employer return post capture: changes to return receipt details post capture
This subject is presented as follows
Background
Changing details when returns have been captured
Multiple returns captured – up to 2004
Returns captured to an incorrect year
PSC scheme types
Background
You may need to change the details of the receipt of a return
after that return has been captured.
If you find an error in the details recorded about the
receipt of a return using Function RECORD RETURN RECEIPT and the
return details have not been captured see subject ‘Changes To
Return Receipt Details Pre Capture’
PAYE41010 for more information.
You may need to amend or delete return receipt details in the
following situations
- An incorrect date was used to record receipt of the return
- A return has been captured incorrectly but to the correct employer reference
- A return has been captured against the wrong employer reference
Changing details when returns have been captured
In order to change details about the receipt of a return that has been captured on the Employer Business Service (EBS) the action you will need to take will depend upon
- Whether there is more than one return captured (of the same return type) for that employer record for that year
And
- The return details you wish to change
Multiple returns captured – up to 2004
If
more than one return has been captured for an
employer record in that year of the
same return type it is not possible to delete the
last return that has been recorded as received
unless the
consolidated
position is equal to zero (in other words the net liability is
nil).
If the consolidated position is
not equal to nil you must decide what amounts are
to be taken from the record so that the
net
adjustment reduces the consolidated position to nil.
You can then
- Capture a correction return for those amounts
And then
- Use Function AMEND / DELETE EOY RETURNS RECEIPT to delete the receipt of the return captured in error
Where a paper P35 return has been deleted or amended a deletion P228 will not be generated.
Returns captured to an incorrect year
Where you discover that a return has been captured to the wrong
tax year you will need to follow the guidance in the Action Guide
‘Changes To Return Receipt Details Post Capture’
PAYE46016 to correct the position for
the year the return was incorrectly captured to.
Once you have done this you will then be able to proceed to
capture an original or additional return for the correct year as
appropriate. For further details see subjects
- ‘Capturing Annual Return – Up To 2004’ PAYE42011
- ‘Capturing Annual Returns – 2005 Onwards’ PAYE43011
PSC scheme types
For years up to 2007 if the return you wish to delete relates to an employer record that has a PSC scheme type then you must
- Treat the consolidated position for each return (P35 and CIS36) separately
Therefore, for example if the deletion of a final CIS36 for an employer record is necessary this can take place providing the consolidated position for the CIS36 is nil regardless of the position on the P35.
