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Contents

Official guidance
PAYE Manual

PAYE46000 · Employer returns: employer return post capture

  • PAYE46001 · Introduction
  • PAYE46010 · Captured returns - exceptions - up to 2004
  • PAYE46015 · Changes to return receipt details post capture
  • PAYE46020 · Checklist and declaration on P35 and P35MT - up to 2004
  • PAYE46022 · Correcting P35 questions and declarations
  • PAYE46023 · Correcting P35 questions and declarations 2005 onwards (Action Guide)
  • PAYE46025 · Collection of student and postgraduate loans (CSL)
  • PAYE46030 · ECS - processing employer return details - up to 2004
  • PAYE46035 · Errors / omissions from employer returns
  • PAYE46036 · Errors / omissions from employer returns (Action Guide)
  • PAYE46040 · Form P38 review
  • PAYE46041 · Form P38 review (Action Guide menu)
  • PAYE46042 · Form P38 list review (Action Guide)
  • PAYE46043 · Reviewing forms P38 and P38A (Action Guide)
  • PAYE46045 · Form P38(S)
  • PAYE46046 · Form P38(S) (Action Guide)
  • PAYE46075 · Post capture checks
  • PAYE46095 · Tax credit funding discrepancy - up to 2003
  • PAYE46100 · Tax credits
  • PAYE46105 · Tax table check
  • PAYE46106 · Tax table check (Action Guide)
  • PAYE46110 · Underpayments
  • PAYE46111 · Underpayments (Action Guide)
  • PAYE46011 · Captured returns - exceptions - up to 2004 (Action Guide)
  • PAYE46016 · Changes to return receipt details post capture (Action Guide)
  • PAYE46021 · Checklist and declaration on P35 and P35MT - up to 2004 (Action Guide)
  • PAYE46055 · Form P228 - up to 2004
  • PAYE46060 · Forms P14 rejected by NICO - up to 2004
  • PAYE46065 · Forwarding end of year papers to NICO - up to 2004
  • PAYE46070 · NICO invoices - up to 2004
  • PAYE46071 · NICO invoices - up to 2004 (Action Guide)
  • PAYE46080 · Recovery of excess tax credit funding - up to 2002
  • PAYE46081 · Recovery of excess tax credit funding - up to 2002 (Action Guide)
  • PAYE46090 · Regulation 80 determinations
  • PAYE46096 · Tax credit funding discrepancy - up to 2003 (Action Guide)
  1. Employer returns: employer return post capture: contents
  2. Employer returns: employer return post capture: form P38 list review (Action Guide)

PAYE46042 | Employer returns: employer return post capture: form P38 list review (Action Guide)

From HM Revenue & Customs · PAYE Manual

When reviewing a P38 list follow steps 1 - 4 below

  1. Review each entry on the list and establish whether a completed form P38A or P38 has been received

  2. If the P38A or P38 has been received

Content shown with reduced fidelity

Note the date the form was received on the P38 list

  1. If the P38A or P38 has not been received your next action will depend on when the entry was made on the P38 list

Content shown with reduced fidelity

If the entry was made less than six weeks ago take no action If the entry on the list was made more than six weeks ago issue a form P38 to the employer and note the issue of the form and date on the P38 list

  1. If you do not receive the form P38, or form P38A, one month from issue of form P38

Content shown with reduced fidelity

Use Function AMEND EMPLOYER NOTES to record your actions and send a memo to the PAYE section along with the papers to tell them what action has been taken Note the P38 list with the date the entry is referred to the PAYE section

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