PAYE47091 - Employer returns: employer return - overpayments: overpayments: P35 return at RSI3 - years 2004-05, 2005-06 and 2006-07 (Action Guide)

Where no forms P14 are required

Steps 1 - 3

Where the P35 return is at RIS3 and the employer / agent has not requested a repayment

Steps 4 - 11

Where the overpayment has been put to POP and employer / agent subsequently requests repayment of the overpayment

Steps 12 - 15

Where a repayment request is received for 2004-05, 2005-06 or 2006-07 and the P35 return is at RSI3

Steps 16 - 25

Where there is still a potential overpayment

Step 26

Where there is no longer a potential overpayment

Steps 27 - 28

Where a P35 return does not require a P14 to be submitted because the only entries on the P35 are in boxes13 - 20, 25 or 31, for example where CIS deductions suffered is the only entry on the P35

1.

Use Function VIEW EOY RETURNS HISTORY to confirm that there is a P35 return held at RSI3 for 2004-05, 2005-06 or 2006-07

2.

Use ‘EOY Return Details’ screen to check the details on the 2004-05, 2005-06 or 2006-07 P35 return

• Entries must only be shown in boxes13 - 20, 25 or 31

Note: If entries are shown in other boxes forms P14 are required and steps 4 - 28 apply

3.

Investigate the overpayment following the instructions in subjects ‘Overpayment Notification’ PAYE47060 and ‘Post Capture’ PAYE46000onwards

Where the employer / agent does not make any contact regarding the potential overpayment and does not request a repayment

4.

Use Function VIEW EOY RETURNS HISTORY to confirm that there is a P35 return held at RSI3 for 2004-05, 2005-06 or 2006-07

5.

Use Function VIEW EMPLOYER NOTES and Function VIEW BROCS ((format 5) to ensure that the employer / agent has not contacted HMRC about the potential overpayment

6.

Where no contact has been made by the employer / agent, issue a form P28 to Debt Management & Banking (DMB) and

• Tick the box ‘I have been unable to get a satisfactory explanation from the employer about this overpayment’

• Make a note on the P28 that a pro-forma POP Return, equal to the amount of the overpayment, is required in accordance with Newsboard 622/06

7.

Use Function AMEND EMPLOYER NOTES to add a note ‘NB 622/06 POP £XXX-XX 2004-05, 2005-06 or 2006-07 (as appropriate)’

8.

Use Function AMEND EMPLOYER INDICATORS to set the INSTIND (1) indicator for 2004-05, 2005-06 or 2006-07

9.

DMB will, on receipt of the form P28

• Complete the pro-forma ‘POP’ return

• Send it to Employer Unit

And

• Make the year 2004-05, 2005-06 or 2006-07 WWTD

On receipt of the ‘POP’ return from DMB

10.

Follow steps 11 - 13 of the Action Guide ‘Refusing An Overpayment‘ PAYE47116 

11.

Make a note of your actions on the ‘End of year overpayments not cleared’ monthly control list

12.

Telephone DMB and request that they prepare a minus pro-forma ‘POP’ return for the amount of the original ‘POP’ return

On receipt of the minus ‘POP’ return from DMB

13.

Follow steps 11 - 13 of the Action Guide ‘Refusing An Overpayment‘ PAYE47116 

14.

Use Function AMEND EMPLOYER NOTES to delete the note ‘NB 622/06 POP £XXX-XX 2004-05, 2005-06 or 2006-07 (as appropriate)’

15.

Go to step 16

Where the employer / agent contacts you about the potential overpayment and requests a repayment, before investigating the potential overpayment, you must consider whether the charge held on EBS / BROCS is a true figure, because CEPT may have processed the return without having all the P35 / P14 information

16.

Contact the employer / agent

• Explain that in order to deal with their repayment request, we must confirm the details on the P35 return held at RSI3

• Ask them to provide us with evidence to support the figures that were submitted on the P35 return held at RSI3

On receipt of the evidence provided

17.

Use Function VIEW EOY RETURNS HISTORY to confirm the details on the 2004-05, 2005-06 or 2006-07 P35 return held on the ‘EOY Return Details’ screen

18.

Compare the figures on EBS with those provided by the employer / agent

If the figures agree

19.

Use Function AMEND EMPLOYER NOTES

• Make a note to record that the 2004-05, 2005-06 or 2006-07 RSI3 figures have been confirmed with the employer / agent

20.

Investigate the overpayment following the instructions in subjects ‘Overpayment Notification‘PAYE47061and ‘Post Capture‘ PAYE46000onwards

If the figures do not agree

21.

Accept the figures supplied by the employer / agent

22.

Use Function VIEW EOY RETURNS HISTORY to ensure that, with the exception of a CIS36, there are no returns held at RSI1 for 2004-05, 2005-06 or 2006-07

23.

If there are returns held at RSI1, other than a CIS36

• B/F the papers for 4 weeks for the RSI to change

When all 2004-05 or 2005-06 returns, other than a CIS36, are at RSI2 or RSI3

24.

Use Function CAPTURE EOY RETURN DETAILS to capture a correction return to make the RSI3 return equal to the figures supplied by the employer / agent

On the following day

25.

Use Function VIEW BROCS, (format 2), to ensure that the charge now agrees with figures supplied by the employer/agent

26.

Investigate the overpayment following the instructions in subjects ‘Overpayment Notification‘PAYE47061and ‘Post Capture‘ PAYE46000onwards

27.

Use Function AMEND EMPLOYER NOTES to record the actions taken

28.

Contact the employer / agent to advise the revised position