PAYE44036 - Employer returns: electronic employer returns: reporting end of year data electronically - up to 2004 (Action Guide)

To review the 'Reporting End Of Tax Year Data Electronically' list, follow steps 1 - 21 below. The Guide is presented as follows

Initial action Step 1
P35MT cases Steps 2 - 7
EDI cases Steps 8 - 12
Replies from the Magnetic Media control section Steps 13 - 17
Magnetic Media P14s failed Steps 18 - 20
Magnetic Media P14s not received Step 21

For details of how to access any of the Employer Business Service functions use the [Index of Functions] button on the left of the screen.

Initial action

1. Select a work item from the list
 
  • If the work item relates to a MT employer go to step 2
 
  • If the work item relates to an EDI employer go to step 6

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P35MT cases

2. Use Function VIEW EOY RETURNS HISTORY to see if the P35 MT has been received and captured
 
  • If the return has not been received
 
    • Use ECS (P35 Penalty History screen) to check that an automatic penalty has been issued
 
    • If an automatic penalty has not been issued, ask the Penalty Officer to consider issuing a penalty
 
  • If the return has been received go to step 3
3. Retrieve the return
 
  • Compare the permit numbers on the list against the permit numbers the employer has entered on the return to ensure that all invoices for that employer have been received
 
    • If the invoices have been received for all the permit numbers shown on the return note any outstanding invoices shown on the list 'Not due'
 
    • File the return and invoices away
 
  • If any of the permit numbers listed on the return have not been received go to step 4
4. Complete the following sections of stencil End of Year Scheme Processing Enquiries - Missing Invoices RP03087. Note: The stencil is also available on the EBS Web Site
 
  • Office number
 
  • Employer reference
 
  • Permit number(s) per P35MT
 
  • Year (format 20--/20--)
 
  • Has the associated microfiche for this scheme been received (if known)
5. Send the stencil using e-mail to your Location Open Case Recovery Manager (LRM) and note the employer-related electronic file of your action and the date
6. The LRM should then
 
  • Complete the stencil by entering
 
    • Their name
 
    • Contact telephone number
 
    • Date
 
  • Send the stencil using e-mail (This text has been withheld because of exemptions in the Freedom of Information Act 2000) entering SCS102/02 in the subject box
 
  • If you have not received a reply after 4 weeks (This text has been withheld because of exemptions in the Freedom of Information Act 2000) 
7. On receipt of a reply go to step 13

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EDI cases

8. Use Function VIEW EOY RETURNS HISTORY to see if the P35 EDI has been received and captured
 
  • If the return has not been received
 
    • Use ECS (P35 Penalty History screen) to check that an automatic penalty has been issued
 
    • If an automatic penalty has not been issued, ask the Penalty Officer to consider issuing a penalty
 
  • If an EDI return has been received and captured
 
    • If all invoices for the employer have been received no further action is required
 
    • If all invoices for the employer have not been received go to step 9
9. Complete the following sections of stencil End of Year Scheme Processing Enquiries - Missing Invoices RP03087. Note: The stencil is also available on the EBS Web Site
 
  • Office number
 
  • Employer reference
 
  • Permit number(s) per P35 EDI
 
  • Year (format 20--/20--)
 
  • Has the associated microfiche for this scheme been received (if known)
10. Send the stencil using e-mail to your Location Open Case Recovery Manager (LRM) and note the employer-related electronic file of your action and the date
11. The ARM should then
 
  • Complete the stencil by entering
 
    • Their name
 
    • Contact telephone number
 
    • Date
 
  • Send the stencil using e-mail to (This text has been withheld because of exemptions in the Freedom of Information Act 2000) entering SCS102/02 in the subject box
 
  • If you have not received a reply after 4 weeks (This text has been withheld because of exemptions in the Freedom of Information Act 2000) 
12. On receipt of a reply go to step 13

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Replies from the Magnetic Media control section

13. Your next action depends on the Magnetic Media control section's reply. If the Magnetic Media control section
 
  • Forwards outstanding invoices for the scheme go to step 14
 
  • Advises you that the Magnetic Media P14s have failed go to step 18
 
  • Advises you that the Magnetic Media P14s have not been received go to step 21
14. Compare the invoice totals to ensure that they match the figures on the return
 
  • If they match use Function AMEND EMPLOYER NOTES to record your actions and then file the invoice away in the employer record pad
 
  • If they do not match and all invoices have been received contact the employer to establish the reason for the discrepancy
 
 
    • BF your papers for 4 weeks
15. At the BF date check to see if the employer has forwarded a reply
 
  • If you have not received a reply issue a reminder and BF the papers for a further 4 weeks
 
    • If there is no reply after the further 4 weeks go to step 16
 
    • On receipt of a reply go to step 17
16. At the BF date if there is no reply you must
 
  • Send a copy of the letter issued to the employer to the Debt Management Office
 

And
 
  • Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) indicator
17. When you receive an explanation of the discrepancy from the employer you must review the information
 
  • If the invoice(s) shows the correct amounts the employer's reply must be accompanied by either an additional or correction return to account for the discrepancy
 
    • Use Function CAPTURE EOY RETURN DETAILS to capture the additional / correction return. Follow the appropriate Action Guide, see 'Capturing annual return - up to 2004' PAYE42011 
 
  • If the return shows the correct amounts use green ink to prepare Pro-forma forms P14
 
    • Forward the revised details to the PAYE section

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Magnetic Media P14s failed

18. If the Magnetic Media control section advises you that the Magnetic Media P14s have failed the employer must submit paper forms P14
 
  • If paper forms P14 have not been received go to step 19
 
  • If paper forms P14 have been received go to step 20
19. If paper forms P14 have not been received
 
  • Use Function CAPTURE EOY RETURN DETAILS to reduce the P35 charge to NIL
 
  • Use Function AMEND EMPLOYER INDICATORS to set the 'INHIBIT UP / OP' indicator
  On the next working day, when the record has been updated
 
  • Use Function AMEND / DELETE EOY RETURNS RECEIPT to remove the record of receipt of the return
 
  • Arrange for the Penalty Officer to issue a 1st interim penalty on ECS
20. If paper forms P14 have been received ensure that
 
  • The correct procedures were followed in processing the return
 
  • The forms P14 have been forwarded to NICO

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Magnetic Media P14s not received

21. If the Magnetic Media control section advises you that the Magnetic Media P14s have not been received
 
  • Use Function CAPTURE EOY RETURN DETAILS to reduce the P35 charge to NIL
  On the following working day
 
  • Use Function AMEND / DELETE EOY RETURNS RECEIPT to remove the record of receipt of the return
 
  • Arrange for the Penalty Officer to issue a 1st interim penalty on ECS


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