PAYE49015 - employer returns: issue / cancel employer returns: issuing and cancelling employer return

The following subject is presented as follows

Background

Issuing annual returns

Returns issued by Debt Management offices

Magnetic Media – additional and duplicate returns

ELECT schemes

Welsh language returns

Cancelling the request to issue additional and duplicate returns

Background

BROCS will issue automatically an employer annual return for every live Employer Business Service (EBS) employer record except

• Employer records where the employer or contractor is insolvent or deceased
• Employer records where the Processing Office has inhibited the issue of forms by BROCS by setting relevant indicators. For example NOP35, NOCIS36/SC35Employer records that have the following scheme types

Further information on the different annual returns associated with different scheme types can be found in the subject ‘Scheme Types And Return Forms’ PAYE52060.

Issuing annual returns

Under certain circumstances it may be necessary for you to arrange for the issue of annual return forms by BROCS outside the normal bulk issue. For example an employer or contractor may ask you to send them because they

• Have lost , spoilt or not received the originals

Or

• Require further forms

These may be issued for any tax year in the range CY to CY-6 inclusive using Function ISSUE / CANCEL EOY RETURN.

All returns must be submitted on an official P35 employer annual return.

Returns issued by Debt Management offices

Certain returns are not issued automatically and are sent out by the appropriate Debt Management office. These include

• Employer records which have the following indicators present on the employer record

• CY-7 and earlier returns

Returns recovered by Debt Management offices

There are various returns which are not sent back to the Processing Office once they are completed, but instead are sent to the appropriate Debt Management office to retain until the end of the tax year.

These returns include

• Those returns that are issued by the Debt Management office

And

• In-year cessation cases where the employer or contractor has ceased during the year
• Forms P35(EP)
• Forms P527 and P528 sent by the Acting Returning Officers during the year

Magnetic Media – additional and duplicate returns

An employer operating magnetic media may request

• A duplicate return if the original has been lost

Or

• An additional return if there are further details to be provided

You can issue a duplicate Magnetic Media return by using Function ISSUE / CANCEL EOY RETURNS.

From April 2004 the P35MT will be withdrawn. Instead there will be only one version of the P35 which must be used by all employers who wish to make a P35 return on paper.

It is not possible to issue an additional P35MT. If an additional return is required then a normal additional P35 should be issued which must on its completion by the employer be accompanied with additional P14s.

Where an additional return is issued the employer record must hold the P35ALSO indicator (for years up to 2004). This will then allow the return to be recorded as received.

ELECT schemes

Electoral Payment schemes can have an original return supplied to them during the year by using Function ISSUE / CANCEL EOY RETURN.

An additional or duplicate P35(EP) return cannot be issued automatically and any requests for these must be dealt with manually.

Welsh language returns

If an employer or contractor requests Welsh language versions of forms P35 or CIS36, these can be obtained from

HMRC Welsh Unit
Ty Glas Avenue
Llanishen
Cardiff CF14 5TS

Cancelling the request to issue additional and duplicate returns

Function ISSUE / CANCEL EOY RETURN may also be used to cancel a request to issue a duplicate or additional EOY return.

This function will not

• Cancel the request for a duplicate return unless a return of the same type for the same year has already been recorded as received

Or

• Cancel the request to issue an in year P35(EP)