PAYE49016 - Employer returns: issue / Cancel employer returns: issuing and cancelling employer return (Action Guide)

Initial action

Step 1

Issuing original, additional and duplicate forms P35

Steps 2 - 5

Magnetic Media schemes

Steps 6 - 10

Elect schemes - issuing original end of year returns

Steps 11 - 13

Issuing duplicate or additional Contractor Returns CIS36

Step 14

Cancelling the request to issue additional and duplicate returns

Steps 15 - 16

1.

Review the information held to identify the following details

• The correct Employer PAYE reference

• The correct scheme type

• The correct year of return

• The correct type of return

• Use Function VIEW BROCS (DESIGNATORY DATA FOR ASN) to ensure that the year has not been cancelled or noted as dormant

• • If BROCS is dormant bring the systems into line (Word 25KB)

• • If BROCS is cancelled bring the systems into line (Word 24KB)

• To issue an original, additional or duplicate form P35 - go to step 2

• To issue a duplicate form P35MT (for years up to 2003) or additional form P35 for a Magnetic Media scheme - go to step 5

• To issue an original P35(EP) for an Electoral Payment scheme - go to step 10

• To issue a form CIS36 for years up to 2006-07 - go to step 13
   
  Or

• To cancel a request to issue an additional or duplicate form P35 - go to step 15

2.

Establish whether the paper return is required to

• Submit a return. If so go to step 3

• Keep a record of the return information that has been submitted online. If so go to step 5

3.

Use Function VIEW EMPLOYER INDICATORS to establish if the NO P35 indicator is set

• If the NO P35 indicator is set

• • Establish the reason before proceeding

Otherwise

4.

Use Function ISSUE / CANCEL EOY RETURN to issue an additional or duplicate form P35

5.

Tell the employer that the blank P35 available on the HMRC website can be used. Although this form is marked ‘For Information Only’ this is acceptable as an audit trail

From April 2004, the P35MT was withdrawn. Instead, an employer who operates magnetic media to send in their forms P14 will use an Employer Annual Return P35.

6.

Review the papers to decide whether

• A duplicate form P35MT is required. If so go to step 7
   
  Or

• An additional or duplicate form P35 is required. If so go to step 8

7.

Use Function VIEW EMPLOYER INDICATORS to ensure that the P35MT (for years up to 2003) indicator is present

• Use Function AMEND EMPLOYER INDICATORS to set the indicator if not already present

8.

Use Function ISSUE / CANCEL EOY RETURN to issue a duplicate P35MT

9.

Use Function AMEND EMPLOYER INDICATORS to set the P35ALSO (for years up to 2003-04) indicator if not already present

10.

Use Function ISSUE / CANCEL EOY RETURN to issue a duplicate or additional form P35

11.

Review the papers to decide whether

• An original form P35(EP) is required. If so go to step 12
   
  Or

• An additional or duplicate form P35(EP) is required. If so issue a manual P35(EP) then go to step 14

12.

Use Function ISSUE / CANCEL EOY RETURN to issue an original form P35(EP)

13.

Forward a note to the Debt Management Office to confirm

• That you have issued a original or duplicate return

• The date of the election

14.

Use Function ISSUE / CANCEL EOY RETURN to issue a duplicate or additional CIS36 for years up to 2003-04 only

15.

Review the papers to identify whether the original return of the same type for the same year has already been recorded as received

• If so use Function ISSUE / CANCEL EOY RETURN to cancel the request to issue an additional or duplicate form P35 or duplicate P35MT

• If not BF the papers to await receipt of the original return

16.

Use Function AMEND EMPLOYER NOTES to record your actions and then file any papers in the employer record pad