PAYE92046 - taxpayer end of year: posting P14 to taxpayer record: P14 lost (Action Guide)
To action cases where P14 is lost, follow steps 1 - 8
below
- Do you have, with the employer’s return, a form P35 (CS) substitute showing details of pay in addition to tax?
- Yes, go to step 2
- No, go to step 3
- Where you have a P35 (CS) substitute
- Use the form P35 (CS) substitute to prepare a duplicate form P14
- Enter the pay and tax and other details you need (If the Employer section has entered a revised tax figure, use this instead of the original figure)
- Clearly note the form as a duplicate
- If another district needs the P14 details, pass on the duplicate form
- Use the duplicate P14 as evidence of pay and tax in the usual way
- If you need missing figures for previous sources get them from forms P233 or P45
- If you later find the original P14 you should
- Compare the figures and look into any difference
- Attach the forms to one another and send the original to the present district if necessary
- Where you do not have form P35 (CS) substitute
- Contact the employer and ask them to report the pay and tax for the year in this employment and in any previous employment if possible
- BF 3 weeks
- Has the information requested in step 3 above been received?
- Yes, go to step 5
- No, go to step 8
- When you have the employer’s report do the figures agree?
- Yes, go to step 6
- No, go to step 7
- Where the figures agree you should
- Enter the pay and tax onto a blank P14
- Clearly note the form as a duplicate
- Pass the duplicate form on to another district if necessary
- File the employers report with the P35
- Where the figures do not agree you should
- Establish the correct figure
- Ask the Employer’s section to prepare additional forms P14 and P35 and process the P35
- Go back to step 6
- Where you do not receive a P35 (CS) by the 3 week BF date - refer the case to the Employer section
