PAYE46030 - employer returns: employer return post capture: ECS - processing employer return details - up to 2004
Note: This subject provides details of how to
process returns for tax years up to and including 2003/04. For tax
years 2004/05 onwards refer to sections ‘Record Receipt Of
Employer Return’
PAYE41000 onwards and ‘Capture
Employer Return - 2005 Onwards’
PAYE43000 onwards.
This subject is presented as follows
| Background |
| Returns requiring ECS processing |
| Managing End of Year processing |
Background
When receipt of the return has been recorded or the return
captured on the Employer Business Service (EBS), certain
information from the return is passed automatically to ECS. For
example return receipt details and the monetary amounts captured
from the return.
There may however be additional information from the return
that must also be processed on ECS that is not picked up
automatically from EBS.
Returns requiring ECS processing
The following table displays the types of returns that require additional processing on ECS after they have been processed on EBS.
| Return | ECS Processing Required |
Forms P35 / CIS36 or SC35
where the checklist / questions on the form have
| Change required to the ‘default’ answers automatically set in ECS |
| Additional forms P35 / CIS36 or SC35 | Change required to the
ECS ‘default’ setting from ‘Main’ to
‘Additional’
If P14s are included with the additional return for directors of limited companies the pay, tax and NIC details for each director must be processed |
| Forms P35 where the employer has indicated that completed returns of expenses payments and benefits (forms P11D) are not due | Record that P11Ds not due in order to prevent ECS from issuing P11D reminders to the employer |
| Form P38A or P38 (either enclosed with the form P35 or received separately) | Record the number of people and total pay shown on the form P38A (or P38) |
| Forms CIS36 where subcontractors have been employed | Record the number of subcontractors used during the year |
| Forms P35 that include forms P14 for directors of limited companies | Record total NIC details
for each director.
If the P14 was included with a supplementary return the pay and tax details for each director Where the director is not recognised on ECS you will need to update the directorship information for that employer |
Managing End of Year processing
It is important that arrangements are put into place to ensure
that
All returns are processed on EBS as a priority You identify
from those returns the ones that need to be subsequently processed
on ECS Those returns are actually recorded on ECS Although
all returns must be processed on EBS as a
priority, not all returns need to be processed on ECS. The returns
that require you to enter further details on ECS
must be recorded on ECS
after the return has been
- Recorded as received on EBS using Function RECORD RETURN RECEIPT
And / Or
- Captured on EBS using Function CAPTURE EOY RETURN DETAILS
Note: It is not as important that returns are processed on ECS as quickly as returns need to be processed on EBS. However, it is essential that a return that contains information that needs to be processed on ECS is not missed.
