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PAYE46035 | Employer returns: employer return post capture: errors / omissions from employer returns

From HM Revenue & Customs · PAYE Manual

After issuing forms P228 you may find, other than from NICO, that an employer has

  • Made an error on or omission from form P14(s)

  • Failed to submit a form P14

  • Made an error on or omission from form P35

NIC Holiday

NIC Holiday is available in respect of employments starting before 1 April 1999 only. An employer has 52 weeks from the start date of the employment in which to apply for participation in the scheme and a further 6 years to claim the secondary portion of the National Insurance contribution. As a result entries may still be shown on returns until tax year 2004-2005. You may therefore be advised of changes to the NIC Holiday figure after the return has initially been submitted.

Overpayments of National Insurance

An employer may mistakenly deduct too much NIC from an employee for a number of reasons, for example

  • The incorrect NI table letter was used

  • The incorrect NI tables were used

  • It was a third party accident

  • There was an overpayment of salary

In these circumstances, and the year in question is CY-1 or earlier, the employer must not simply submit an additional return and forms P14 as this would result in a refund to the employer rather than their employee.

Instead, you must submit the papers to NICO at the following address to enable them to make the refund directly

(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)

Correcting Errors / Omissions

'Errors / omissions from employer returns (Action Guide)' at PAYE46036 explains the action you must take to correct any discrepancies in respect of any of the above categories.