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
Review each entry on the list and establish whether a completed form P38A or P38 has been received
If the P38A or P38 has been received
If the P38A or P38 has not been received your next action will depend on when the entry was made on the P38 list
If you do not receive the form P38, or form P38A, one month from issue of form P38