SolvedPAYE49001 | Employer returns: issue / cancel employer returns: introduction
From HM Revenue & Customs · PAYE Manual
Each employer who is required to complete a P11 Deductions working sheet or equivalent record must send an Employer Annual Return to HMRC. Each contractor who makes payments to subcontractors must send a Contractor Annual Return for years up to 2006-07 and Monthly Contractor Returns for years 2007-08 onwards. When an employer / contractor ceases trading during the year the Debt Management office will pursue the Annual Employer Return for the final period of trading.
Issuing and cancelling Employer or Contractor Annual Returns
This section provides information and guidance on the following
When Annual Returns are returned DLO and RLS
An employer asks for a paper original, additional or duplicate Annual Return
Cancellation of a duplicate Annual Return
Issuing Contractor Monthly Returns
Information on the issue of duplicate Contractor Monthly Returns can be found at CISR62610.
Non receipt of employer return
There may be a number of reasons why an Annual Return has not been received from an employer or a contractor, this section provides information and guidance on the following reasons. Reasons may include an employer or contractor
Who no longer exists and cannot be traced
Who fails to submit their return
Whose case is being handled by the Insolvency Claims Handling Unit (ICHU)
Other Incentive Award Schemes
This section deals with the circumstances that may arise where an employer has employees in receipt of payments from a third party. These may include
Expenses paid
Benefits provided
Vouchers exchangeable for money, goods or services