SolvedPAYE45001 | Employer returns: employer return exceptions: introduction
From HM Revenue & Customs · PAYE Manual
Each employer and contractor must submit an annual return to HMRC. The return is a summary of
Tax and National Insurance deductions made from employees and subcontractors
Total payments of tax credits made to certain employees
Student Loan deductions made from employees who are Student Loan borrowers
There are different types of returns and some employers may submit more than one return of the same or different type in any tax year. This section provides information and guidance when a return or return part require further action.
Advisory messages
Some returns are received and processed successfully however if further action is required in the Processing Office these will be notified by work items on the appropriate work lists.
Record and capture failures
Some returns are not processed and information is not passed to EBS and other systems. This may be due to a failure because of one or more of the following errors either when the return was being recorded as received or captured
Incorrect reference
Signals set for wrong type of return
Wrong type of return received
Return part failures
When return parts are recorded and / or captured the details are held in ChRIS until all the expected parts are received. Exception reports are issued for the following
Reconciliation errors, where the figures on the P35 do not match the other parts
Consolidation errors, where at least one return part is held for more than 30 days