PAYE46026 - employer returns: employer return post capture: collection of student loans (CSL) (Action Guide)


To deal with requests from EKSLU for additional / correction returns, follow steps 1 - 21 below. The guide is presented as follows

Receive stencil from EKSLUStep 1
Request to correct Student Loan amountStep 2
Request to increase Student Loan amount (applies to all years) or decrease the Student Loan amount for years 2004/05 onwardsSteps 3 - 6
Request to reduce Student Loan amount for years up to 2003/04Step 7
Request for missing P14Steps 8 - 9
Where the employee is shown on the P35Steps 10 - 12
Where the employee is not shown on the P35Steps 13 - 14
Incorrect NINO on form P14Steps 15 - 21


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

Receive stencil from EKSLU

  1. When EKSLU find a discrepancy in the Student Loan amounts recovered by an employer they may establish that either an incorrect amount has been recovered or a P14 is missing for an employee. EKSLU will send a stencil to the relevant Employer section to request further information on one of the following
  • Request to correct Student Loan amount - go to step 2
  • Request for missing P14 - go to step 8

Request to correct Student Loan amount

  1. When you receive an EKSLU stencil to request an additional P14 for a Student Loan amount, check which of the following is required
  • A request to increase the Student Loan deduction (this applies to all years) or decrease the Student Loan deduction for years 2004/05 onwards- go to step 3
  • A request to decrease the Student Loan deduction for years up to 2003/04 - go to step 7

Request to increase Student Loan amount (applies to all years) or decrease the Student Loan amount for years 2004/05 onwards

  1. When you receive an EKSLU stencil to advise you that an additional P35 / P14 has been requested from the employer for the amended amount of student loan you will need to check Function RECORD RETURN RECEIPT to see if the return has been recorded as received
  • If it has go to step 4
  • If it has not, check the post on hand to see if the return has been received
  • If it has go to step 5
  • If it has not go to step 6
  1. Check Function VIEW EOY RETURNS HISTORY to see if the return has been captured
  • Where it has been captured complete and return the stencil to the EKSLU
  • Where it has not yet been captured
  • Use Function CAPTURE EOY RETURN DETAILS to capture the return
  • Use Function AMEND EMPLOYER NOTES to record your actions and then file the P35 in the annual run of P35 returns
  • Complete and return the stencil to the EKSLU
  1. Where the return is in the post on hand
  • Use Function RECORD RETURN RECEIPT to record the receipt of the additional return
  • Use Function CAPTURE EOY RETURN DETAILS to capture the additional return
  • Use Function AMEND EMPLOYER NOTES to record your actions and then file the P35 in the annual run of P35 returns
  • Forward the Tax copy P14 to the Employment Maintenance section
  • Forward the National Insurance copy P14, together with form P228 to NICO
  • Complete and return the stencil to the EKSLU
  1. BF the stencil for 3 weeks. After 3 weeks review the papers and take one of the following actions
  • If the returns have not been received by the B/F date
  • Contact the employer by telephone and request return of the completed forms
  • If the employer disputes the Student Loan deductions figure
  • Contact EKSLU (This text has been withheld because of exemptions in the Freedom of Information Act 2000)for advice
  • If you are unable to contact the employer or obtain the additional return
  • Refer the case to the Debt Management Office with a report of the action taken, requesting them to pursue the forms P35 and P14
  • Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) indicator
  • Await reply
  • When the additional forms P35 and P14 are received
  • Use Function RECORD RETURN RECEIPT to record the receipt of the P35
  • Use Function CAPTURE EOY RETURN DETAILS to capture the P35
  • Use Function AMEND EMPLOYER NOTES to record your actions and then file the P35 in the annual run of P35 returns
  • Forward the Tax copy P14 to the Employment Maintenance section
  • Forward the National Insurance copy P14 together with form P228 to NICO
  • Complete and return the stencil to the EKSLU

Request to reduce Student Loan amount for years up to 2003/04

Note: EKSLU have procedures to deal with negative amounts which can not be recognised by NIRS2

  1. Prepare a pro-forma correction P35 for the negative amount
  • Use Function CAPTURE EOY RETURN DETAILS to capture the P35
  • Complete and return stencil to EKSLU
  • Use Function AMEND EMPLOYER NOTES to record your actions and then file the P35 in the annual run of P35 returns

Request for missing P14

When you receive an EKSLU stencil to request for missing P14 details

  1. Locate the employer form P35 to determine whether the employee is listed on the form

  2. If the employee
  • Is shown on the P35 go to step 10
  • Is not shown on the P35 go to step 13

Where the employee is shown on the P35

  1. Locate the relevant P14 within your office, if a copy is not available contact the Employment Maintenance section
  • If the P14 is not located go to step 11
  • If the P14 has been located go to step 12
  1. If you are unable to locate the P14
  • Contact the employer by telephone to request that the P14 is submitted
  • If the employer cannot be contacted or your are unable to obtain the P14
  • Refer the case to the Debt Management Office with a report of the action taken, requesting them to pursue the P14
  • Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) indicator
  • Await reply
  1. When the P14 is received
  • Complete the EKSLU stencil with the P14 details

Or

  • Copy the P14 and attach it to the stencil

And

  • Return the stencil to EKSLU
  • Forward the Tax copy of the P14 to the Employment Maintenance section
  • Use Function AMEND EMPLOYER NOTES to record your actions and retain the National Insurance copy of the P14 in the annual run of P14 returns until it is requested by NICO

Where the employee is not shown on the P35

  1. Contact the employer by telephone to request that additional forms P35 and P14 are completed. Where necessary
  • Send forms P35 and P14 to the employer for completion

Note: The standard wording of the letter must not be adapted

  • Complete and return the stencil to EKSLU
  • B/F papers for 4 weeks - go to step14
  • If the employer does not agree that forms P35 and P14 are due
  • Complete and return the stencil to EKSLU
  • If the employer cannot be contacted or your are unable to obtain a P35 and P14
  • Refer the case to the Debt Management Office with a report of the action taken, requesting them to pursue the forms P35 and P14
  • Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) indicator
  • Complete and return the stencil to EKSLU showing that a P35 and P14 have been requested
  • Await reply from Debt Management Office
  1. When forms P35 and P14 are received
  • Use Function RECORD RETURN RECEIPT to record receipt of the P35
  • Use Function CAPTURE EOY RETURNS RECEIPT to capture the P35
  • Retain the National Insurance copy of the P14 in the annual run of P14 returns until it is requested by NICO
  • Forward the Tax copy of the P14 to the Employment Maintenance section
  • Forward the National Insurance copy of the P14 together with form P228 to NICO

Incorrect NINO on form P14

Where EKSLU identify a P14 with an incorrect NINO they will contact the employer to confirm

  • The correct NINO

Or

  • The correct date of birth and gender

EKSLU will prepare Stencil C and forward this with a copy of all the P14s, printed from the e-Services filestore, with incorrect NINOs.

On receipt of the stencil the following actions should be taken to correct the P14 details

  1. Prepare a proforma P14 using the e-Services Filestore copy to minus off all the monetary amounts

  2. Prepare another proforma P14 using the monetary amounts shown on the e- Services Filestore P14 copy showing the following details provided on the stencil
  • The correct NINO

Or

  • Date of birth and gender
  1. Prepare a proforma P35 to show the minus P14 and the correct P14 details, this return will always show the total NIC and Tax liability to be nil

Example

DocumentNICTax
P14 with incorrect NINOM100.00M50.00
P14 with correct NINO100.0050.00
Total liability on proforma P350.000.00
  1. Request that the ECS Penalty Officer set the ‘Temporary Inhibition’ signal on ECS and makes a P35 note on the ‘Create Note’ screen to show
  • The initials of the person setting the signal

And

  • The reason for the signal - incorrect NINO on SL P14
  1. Use Function RECORD RETURN RECEIPT to record receipt of a Proforma Complete Return (the Return Status Indicator (RSI) for this return will automatically be set to RSI1)
  • On receipt on the form P228 attach the relevant forms P14 and forward to NICO in accordance with Action Guide ‘Forwarding end of year papers to NICO’ PAYE46065
  1. Use Function CAPTURE EOY RETURN DETAILS to capture the nil additional return

  2. Use Function AMEND EMPLOYER NOTES to record your actions and then attach the stencil to the proforma P35 and file with the associated papers in the annual run of P35 returns

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