Skip to content
Solved

PAYE41040 | Employer returns: record receipt of employer return: recording receipt of employer return

From HM Revenue & Customs · PAYE Manual

It is vital that the date of receipt of each return or return part is checked for quality and all complete returns (including a NIL return) are date stamped and recorded accurately. This must be done on the date of receipt using Function RECORD RETURN RECEIPT.

Reference to CIS in this information applies to the old CIS scheme for to years up to April 2007, when ‘New CIS’ was introduced.

From April 2005 returns for year 2004 to 2005 can be submitted in parts when filed online or using Magnetic Media. If an employer intends to send the whole return by paper, then the return must be submitted as a complete return and not in parts.

You must date stamp all returns or part returns on the day of receipt which are received in your processing office. If your office is not the responsible organisation unit (ROU) for that particular employer the return or part return must be sent to the responsible office to record receipt of the return using Function RECORD RETURN RECEIPT.

For years up to 2003 to 2004 returns can only be recorded as received under three return types

  • P35

  • P35MT
    And

  • CIS36

For years 2004 to 2005 up to 2006 to 2007, returns can be recorded as received under eight return types

  • Complete Return

  • Part P35

  • Part P14

  • CIS36

  • Pro-forma complete return

  • Proforma Part P35

  • Proforma Part P14

  • Proforma CIS 36

For years 2007 to 2008 onwards returns can be recorded under six return types

  • Complete Return

  • Part P35

  • Part P14

  • Pro-forma complete return

  • Proforma Part P35

  • Proforma Part P14

It is important that returns or part returns are recorded as received under the correct return type

  • Forms P35MT must be recorded as received under return type ‘P35MT’ (for years up to 2003 to 2004, P35 for years 2004 to 2005 onwards)

  • Forms CIS36 and SC35 must be recorded as received under return type ‘CIS36’

  • All other return types must be recorded as received as return type ‘P35’

The process known as Record Receipt and Capture returns was introduced from 2004 to 2005 for electronic returns and 2005 to 2006 for paper returns.

From April 2005 details of the receipt of returns and return parts (excluding XP, EXAM, ELECT, and TAS scheme types) were passed to ERIC. This computer system was introduced to link together returns that were submitted in parts so they were complete and ready to capture. During the 2010 to 2011 tax year, ERIC was superseded by ChRIS (Channel Routing Interface Service).

Details of the returns, or part returns, recorded as received are sent, usually overnight, from the Employer Business Service (EBS) to ETMP and ECS and as a result

  • The issue of further reminders by ETMP is prevented

  • ECS will use the date of receipt when calculating any automatic penalties due

A return cannot be recorded as received if any of the following apply

  • The return is not submitted on an official P35 employer annual return

  • The employer reference cannot be found

  • An Accounts Office reference is not held on the EBS record

  • The scheme was ceased, cancelled in a previous year

  • The year has previously been cleared dormant

  • The start date is later than CY-1

  • The scheme was transferred out, merged, or succeeded in a previous year

  • The year has previously been cleared cancelled one year only

  • The scheme type is not appropriate to the return type, for example you cannot record receipt of a form P35 against an XP scheme

  • Indicators on the record do not match the return being recorded as received

  • The return is for a year prior to CY-6 therefore details are no longer held on Filestore

Returns received for years CY-7 (2004-05 onwards)

Returns for years prior to CY-7 (2004 to 2005 onwards) cannot be recorded as received. For more information about how to deal with these returns see PAYE41041 specifically steps 21 and 22.

Exceptions

Returns which are classified as a correction should not be recorded as received. You must however ensure these types of returns are recorded correctly when captured.

Advisory messages

Advisory messages may appear on screen when using RECORD RETURN RECEIPT. This does not prevent recording receipt of a return or return part but further action may be needed after the receipt of the return is recorded.