SolvedCOG915604 | Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: P35 omissions and PAYE reconciliations (up to and including 2012-13) - tax and NIC deducted left off the P35 and other liabilities identified
From HM Revenue & Customs · Compliance Operational Guidance
This guidance has been removed following a review of its content revealed it is now obsolete.