PAYE40046 - Employer returns: employer return - quality checks: opening employer return (Action Guide)

Initial action

Steps 1 - 3

Letters and other correspondence enclosed

Step 4

Forms P11D, P11D(b), P9D (or approved substitutes) enclosed

Step 5

Forms P11 or P60 enclosed

Steps 6 - 7

All cases

Step 8

1.

Open and empty all envelopes on the day they are received in your office

2.

Review the papers received to check if the employer / contractor has included any of the following

• A payment of any kind, for example cash or cheque

• A completed payslip

• Any correspondence stating that a payment is enclosed

3.

If there is evidence of any payment follow the guidance in the Action Guide ‘Payments Received In Processing Offices’ PAYE50015 

4.

If there are letters or other correspondence with the return review each item and

• If the post does not relate directly to the return pass the item to the appropriate section to be dealt with in the normal way
   
  Otherwise

• Review the item and take appropriate action to clear the post

5.

If any forms declaring details of expenses and benefits in kind are enclosed with the return they should be

• Detached from the return immediately
   
  And

• Referred for the P11D or P11D(b) details to be recorded on ECS. You should record receipt of the form P9D on ECS, however the details should be captured in IABD see PAYE130040 

6.

Return the forms P11 or P60 to the employer

7.

Remind the employer of the instructions contained within the Employer Help Book E10 - Finishing the tax year

8.

Date stamp the return with the date it was received and apply the appropriate quality checks on the return held using the Action Guide for the relevant year and return type PAYE40016