Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
PAYE Manual

PAYE40000 · Employer returns: employer return - quality checks

  • PAYE40001 · Introduction
  • PAYE40015 · Checks prior to recording receipt of a return
  • PAYE40016 · Checks prior to recording receipt of a return (Action Guide)
  • PAYE40024 · Form CIS36 only - 2005 onwards (Action Guide)
  • PAYE40035 · Correction of failed returns
  • PAYE40036 · Correction of failed returns (Action Guide)
  • PAYE40040 · Date stamping employer returns
  • PAYE40045 · Opening employer return
  • PAYE40046 · Opening employer return (Action Guide)
  • PAYE40050 · Paper quality checks
  • PAYE40055 · Record failure
  • PAYE40056 · Record failure (Action Guide)
  • PAYE40060 · Week 53 entry made in error
  • PAYE40061 · Week 53 entry made in error (Action Guide)
  • PAYE40010 · Acknowledging employer returns
  • PAYE40017 · Form CIS36 only - up to 2004 (Action Guide)
  • PAYE40018 · Form P14 only - up to 2004 (Action Guide)
  • PAYE40019 · Form P35(EP) - up to 2004 (Action Guide)
  • PAYE40020 · Form P35 and forms P14 - up to 2004 (Action Guide)
  • PAYE40021 · Form P35 only - up to 2004 (Action Guide)
  • PAYE40022 · Form P37 and / or cards P12 - up to 2004 (Action Guide)
  • PAYE40023 · Form SC35 and / or form SC11 - up to 2004 (Action Guide)
  • PAYE40025 · Form P14 only - 2005 onwards (Action Guide)
  • PAYE40026 · Form P35(EP) - 2005 onwards (Action Guide)
  • PAYE40027 · Form P35(PS) - 2005 onwards (Action Guide)
  • PAYE40028 · Form P35(TAS) - 2005 onwards (Action Guide)
  • PAYE40029 · Form P35 and forms P14 - 2005 onwards (Action Guide)
  • PAYE40030 · Form P35 only - 2005 onwards (Action Guide)
  • PAYE40031 · Form P37 and / or cards P12 - 2005 onwards (Action Guide)
  1. Employer returns: employer return - quality checks: contents
  2. Employer returns: employer return - quality checks: week 53 entry made in error

PAYE40060 | Employer returns: employer return - quality checks: week 53 entry made in error

From HM Revenue & Customs · PAYE Manual

Where the PAYE section find that the employer has made an entry in the Week 53 field on the P14 in error, for example where the employer has recorded the first payment in a new year as a Week 53 payment in error, they will provide the following information to the Employer Unit

  • Employer name

  • Employer reference

  • Years involved

  • Taxpayer name and NINO

  • Details of what the error is, for example wk1 shown as wk53

When details are received from the PAYE section follow the instructions in Action Guide ‘Week 53 entry made in error’ PAYE40061.

PreviousNext
PrivacyTerms