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Contents

Official guidance
PAYE Manual

PAYE45000 · Employer returns: employer return exceptions

  • PAYE45001 · Introduction
  • PAYE45010 · Central Exception Processing Team (CEPT)
  • PAYE45011 · Central exception processing team (CEPT) (Action Guide)
  • PAYE45012 · Online filing errors - employer annual return submitted under an incorrect employer reference
  • PAYE45013 · Online filing errors - employer record ceased / cancelled by HMRC
  • PAYE45015 · 'CIS deductions advisory' and 'post capture' work lists
  • PAYE45040 · Filed online advisory work list
  • PAYE45045 · Filed online capture exception work list
  • PAYE45050 · Filed online return deletions work list
  • PAYE45055 · Filed online return exceptions work list
  1. Employer returns: employer return exceptions: contents
  2. Employer returns: employer return exceptions: filed online return exceptions work list

PAYE45055 | Employer returns: employer return exceptions: filed online return exceptions work list

From HM Revenue & Customs · PAYE Manual

A work item is generated and entered on the ‘Filed Online Return Exceptions’ work list when

  • A return, or return part has been submitted using EDI or the Internet (formerly known as FBI)

But

  • It was not possible to record receipt or capture the return or return part on EBS

It is essential that this work list is reviewed daily and cases are worked urgently as returns have not been processed on EBS or ECS.

Responsibility for the work list

This work list is only available using the EBS Employer Maint user role.

For more information about processing work items on this work list see subject ‘Filed online return exceptions’ at PAYE53045.

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