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PAYE46043 | Employer returns: employer return post capture: reviewing forms P38 and P38A (Action Guide)

From HM Revenue & Customs · PAYE Manual

When you receive a P38A or P38 form follow steps 1 - 4 below

  1. On receipt of form P38A or P38

  1. If the P38A or P38 accompanies the original P35 or P35MT (for years up to 2004) go to step 4

Otherwise

  1. Obtain the P38 list and check to see if the employer has been entered on the list

  1. Consider whether the P38 or P38A comes under the selection criteria for a potential employer compliance review. See the subject 'Form P38 Review' PAYE46040 for more details