PAYE43210 | Employer returns: capture P35 employer return on ETMP - 2013 onwards: capture P35 charge on ETMP

From HM Revenue & Customs · PAYE Manual

For tax years 2013-14 onwards, you may be required to manually capture a P35 charge on to ETMP.

To capture a charge manually onto ETMP you can use either the P35 details captured on EBS or the P35 details held in the e-filestore, then

Open ETMP
Select the Payments and Collection tab
Select Customer Account from the left-hand menu
Select ‘Raise Charge’

A prompt for Reference number will appear

Enter the Accounts Office reference

Note: The final part of the reference after the alpha characters must be made up to eight numerical characters with leading zeros, for example 120PY1111 will become 120PY00001111.

Select go
Check the correct customer details are displayed and select the [Confirm] button

Note: If the reference is not recognised the message ‘Customer ref not found’ will be displayed.

The Raise Charge screen will now be displayed
Select charge type EOY Non RTI manual charge from the drop down menu

Note: This will highlight the other fields required for completion with a red asterisk.

Complete these fields with the appropriate information including the period and charge amount

Note: Period should cover a full tax year.

Select Add to table
Select the P35 check box
Charge details will be shown in the table on the screen - check accuracy
If accurate select the [Raise Charge] button

Note: If charge is incorrect select the [delete] button and re-input the charge details again.

Output message will appear showing Charge Number
Note ETMP and EBS with Charge Number and date raised

Receipt of P35 (TAS)

The following guidance is for HMRC Incentive Award Scheme Team use only.

On receipt of a P35 (TAS)

Capture the tax details from the P35 (TAS) onto ETMP, following the guidance above
Check whether the tax has been paid, if it has, then no further action is required
If the tax has not been paid, set the clerical interest lock in ETMP. To do this

In ‘Payments and Collection’ access ‘Manage Charge’ then ‘Set/Unset Locks’
Enter the PAYE or RTI-PAYE contract account number in the contract account field and select Enter on the keyboard
Locate the tax amount
Select the interest Lock box and type 0 (zero)
Select Save

Confirmation of this guidance can be found in this link to the DMB help card – Setting and unsetting locks.

Prepare a weekly spreadsheet list of cases where the clerical interest’ lock has been set.

Each week send the spreadsheet list of cases to DM PAYE Campaign and Technical Team mailbox (DMB) using the subject heading ‘TAS Clerical Interest’ for DMB to review.