SolvedPAYE21201 | Employer records: maintain employer record: reimbursements and advances (Action Guide)
From HM Revenue & Customs · PAYE Manual
To take the appropriate action when you receive a claim from an employer or a memo from Banking Operations in relation to a reimbursement or advance, follow steps 1 - 13 below. The Guide is presented as follows
Step 1
Steps 2 - 8
Steps 9 - 11
Steps 12 - 13
For details of how to access any of the Employer Business Service functions, use PAYE057.
Note: On receipt of any memo regarding claims for advance or reimbursement, or from an employer an actual claim, you must treat this as priority and on the day of receipt take the following action.
Initial action
1. Review the papers you have received
If the claim is from an employer or another section go to step 2
If a memo has been received from Banking Operations go to step 10
Claim received
2. Is today’s date later than 31 March of the tax year for which the claim is made?
If it is go to step 4, otherwise
Go to step 3
3. Ensure the claim shows the full Accounts Office reference and
Send it to Banking Operations with a covering note, and
Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad
4. Use Function VIEW EOY RETURNS HISTORY to check whether any End of Year forms have been received
If they have go to step 7, otherwise
Go to step 5
5. Telephone the employer and request that the End of Year form is sent to you as soon as possible in order that their claim can be dealt with
6. Use Function AMEND EMPLOYER INDICATORS to set the ‘POST’ indicator
7. Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad
8. Consider using Function EMPLOYER NOTES to make a relevant freehand note
Annual returns received
9. After the return has been recorded as received use Function CAPTURE EOY RETURN DETAILS to process the form in the usual way and in doing so
Ensure you select the [INHIBIT UP/OP] box
Prepare and issue form P29
10. When the return has been processed send a memo to Banking Operations stating
A claim for reimbursement or advance has been made for the year
Any overpayment should be repaid to the employer
Ensure the memo shows the full Accounts Office reference number
Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad
11. Review the EBS employer record and where appropriate
Use Function AMEND EMPLOYER INDICATORS to delete the ‘POST’ indicator
Use Function AMEND EMPLOYER NOTES to delete the freehand note
Memo from the Banking Operations Office
Banking Operations will send you a memo if a claim is received there after receipt of the form P35 for the year has been received but before P228 details for that year have been recorded. When this arises
12. Ensure the End of Year forms are processed urgently and
Ensure you select the [INHIBIT UP/OP] box
Prepare and issue form P29
13. When the P35 has been processed send a memo to the Banking Operations Office confirming
If any overpayment should be repaid to the employer
Ensure the memo shows the full Accounts Office reference number
Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad