SolvedPAYE21156 | Employer records: maintain employer record: machine listing (Action Guide)
From HM Revenue & Customs · PAYE Manual
If you are required to prepare a machine listing follow steps 1 - 13 below. The Guide is presented as follows
Step 1
Steps 2 - 4
Steps 5 - 8
Steps 9 - 13
For details of how to access any of the Employer Business Service functions, use PAYE057.
Initial action
1. Before you begin to machine list take the following action
Make sure that the machine is cleared
Ensure all forms P14 are kept in the same order as the names listed on the return
Note the front of the return 'Machined' in green ink
Enter at the top of the machine list
The office number and employer reference
The reason for the machine listing
Machine listing from the forms P14 or NI only schedule
Your next action will depend on the type of machine listing you are required to do
If you have been asked to produce a total for tax deducted less tax refunded go to step 2
If you have been asked to produce a total for combined employees and employers Class 1 contributions payable by the employer go to step 4
2. If you have been asked to produce a total for tax deducted less tax refunded use the following figures on the forms P14
In the box headed 'This Employment', or (if no figure held there)
The figure in the box headed 'Total for the year'
3. For each form P14
Add in a figure which does not have 'R' before it, and
Deduct a figure which has 'R' before it
Then go to step 5
4. If you have been asked to produce a total for combined employees and employers Class 1 contributions payable by the employer use the following figures on the forms P14
For each form P14 or each name on the NI schedule
Add in the figure shown on each P14 in column 1e headed 'Total of employee's and employer's contributions payable' or against each name on the NI schedule
Action after machine listing
5. Compare the machine list total with the corresponding entry on the return
If the figures agree use green ink to tick and initial the agreed total on the return or NI schedule. Go to step 13
If the figures do not agree go to step 6
6. Compare the figures on the return, the machine list and forms P14 / NI schedule. Your next action depends on your findings
If the figures on the return agree the figures on the P14(s) / NI schedule but disagree the figures on the machine list, there has been an input error. Go to step 9
If the figures on the P14(s) / NI schedule agree the figures on the machine list but disagree the figures on the return go to step 7, or
You are unable to reach a conclusion without contacting the employer go to step 7
7. Telephone the employer
Advise the employer what you have found and ask them to explain the discrepancy
If you are unable to contact the employer by telephone, write to the employer for the information
BF your papers for a reply
Use Function AMEND EMPLOYER INDICATORS to set the POST indicator on the employer record
8. On receipt of a reply from the employer go to step 9, otherwise
If the employer has not replied at the BF review date
Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) indicator for the year
Refer the case to the Debt Management Office to pursue
Keep the papers on BF for the Debt Management Office's reply
Employer replies
Ensure that you have obtained all necessary information from the employer
Your next action will depend on what the employer has advised you
Where the employer advises you that the total on the return is correct, and supplies revised P14 / NI only schedule figures, which resolve the discrepancy, go to step 10
Where the employer advises you that they made an error on the return, and this resolves the discrepancy go to step 11
If you also need to amend any figures on the machine list go to step 9
9. If there is a machine list error, on the machine list
Use green ink to note the amount needed to correct the incorrect figure beside the original figure (note + or - as appropriate)
Carry down the amount to the foot of the machine list
Add it to or deduct it from the original (or new) total. Note the new total below the previous total
10. If the figures on the return are correct, on each relevant form(s) P14 or NI schedule
Use green ink to neatly strike through the incorrect figure(s) so that they can still be read
Enter the correct figure(s) above or beside them but in the same box
After making any necessary amendments to the machine list go to step 12
11. If the figures on the return are incorrect, on the return, each relevant P14 or NI schedule
Use green ink to neatly strike through the incorrect figure(s), total(s) and subtotal(s) so that they can still be read
Enter the correct figure(s) and total(s) above or beside them
After making any necessary amendments to the machine list go to step 12
12. Fill in the reconciliation slip to show the adjustment made to the provisional total(s)
Note: When you find that a figure for an employee making up the total on a machine list or form P35 has to be adjusted you will need to complete a reconciliation slip. The reconciliation slip will include
Original totals
Employee’s name
Adjustments needed to correct the form P35 or machine list
13. Use Function CAPTURE EOY RETURN DETAILS to continue to capture the return