SolvedPAYE41021 | Employer returns: record receipt of employer return: form P228 (Action Guide)
From HM Revenue & Customs · PAYE Manual
When you are required to prepare manual forms P228 and P239 follow steps 1 - 14 below.
Note: Each P239 can contain details for up to 20 employer records, but they must all relate to the same responsible office.
The Guide is presented as follows.
Steps 1 - 2
Steps 3 - 7
Steps 8 - 14
For details of how to access any of the Employer Business Service functions, use PAYE057.
Preparing P228
1. Use Function VIEW EOY RETURNS HISTORY to review the captured return information
Choose one of the following options, either of which will take you to the View EOY Return Details screen for the request return
Select the year required in the first list box, or
Select the [EOY Return Details] button
2. Use the information presented on screen to enter the following details onto the P228
Date of issue
Tax year
Responsible Office name
Responsible Office number
Number of Bundles (if applicable)
If the scheme has more than 300 forms P14 follow 'Forwarding end of year papers to NIC&EO (Action Guide)' at PAYE41031 for guidance on how to bundle the forms P14
Employer's name and address
Summary trade class
This is taken from Function VIEW EMPLOYER TRADE AND SCHEME DETAILS
The number of returns (forms P14) in the scheme
The employer's contracting-out ECON number
Gross total of NIC (if applicable)
SSP recovered (if applicable)
NIC Holiday claimed (if applicable). (For years up to 2005-06)
SMP recovered (if applicable)
Total of NIC compensation on SMP
SPP recovered (if applicable)
Total of NIC compensation on SPP
SAP recovered (if applicable)
Total of NIC compensation on SAP
Total NIC Rebate
Employer reference (not the office number)
Preparing P239
3. On the first P239 enter the responsible office number in the box marked IR office number
The first list number will be 1X
For each office the P239 list number must start at 1, followed by 2 and so on
The box next to the list number box contains the letter X
Whenever you refer to the P239 list number you must call it list number 1X, 2X and so on
4. Whilst listing each scheme on form P239 enter the following on the P228
The list number from the P239, and
The consecutive number from the P239
5. Complete the following numbered columns
The consecutive number starting at 1
Employer's name
Taken from the P228
Employer reference number
Taken from the P228
The year (XXXX-XXXX)
The number of forms P14 for that scheme
Taken from the P228
Note: Check that you have the correct number of forms P14.
6. If you have more than 20 forms P228 for that responsible office number start to complete the next P239 list number 2X
This will start with consecutive number 21
7. Date stamp both copies of the P239
Distributing forms P14
Guidance on how to bundle forms P14 can be found in Action Guide 'Forwarding end of year papers to NIC&EO' at PAYE41030
Your action will depend on which copy of the P14 you are handling
When dealing with your Processing Office's copy of form(s) P14 go to step 8
When distributing the NICO copy go to step 10
8. Pass the office copies of forms P14 to the PAYE section
9. File the bottom copy of the P239 (the P239-1) in list number order in the employer-related electronic file 'Forms P239-1'
10. Place each form P228 behind the corresponding form P239
The forms P239 must be kept in list number order with the lowest list number on top
The forms P228 must be kept in consecutive number order with the lowest consecutive number on the top
11. Place the NICO copy of the corresponding form(s) P14 behind the corresponding form P228
12. Place the papers carefully into an orange envopak and
Ensure that manually completed forms are not forwarded with those automatically printed
Ensure they are held in P228 consecutive number / P239 list number order within the envopak
Label and number the envopak
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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
The lower left window must contain the name and address of the responsible Organisation Unit
Do not overfill the envopak
Only one responsible office's papers may be placed in each envopak
13. Place the envopak into a white Hayes taxpost sack
Ensure the white taxpost sack is not damaged
Do not overfill the white taxpost sack
Ensure it does not weigh over 13.5 kgs or contain more than 3 envopaks
When full, tie the sack securely
Use the correct label (to identify it as a contract collection)
Number each label dependant on the number of sacks to be sent that day
For example if three white taxpost sacks are being sent that day they should be marked 1 of 3, 2 of 3 and 3 of 3 respectively
Note: Ensure that any returns for years earlier than CY-1 are identified and packaged to NIC&EO in a separate white taxpost sack. This must be clearly marked with an adhesive label bearing a large red cross to indicate that it contains returns relating to years earlier than CY-1.
14. Use Function AMEND EMPLOYER NOTES to make a note that you have
Forwarded paper forms P14 for XXXX year to NIC&EO on
Manual P239 list number XX, and
P228 consecutive number XX