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PAYE53045 | Employer returns: employer return work lists: filed online return exceptions

From HM Revenue & Customs · PAYE Manual

A work item is generated and entered on the ‘Filed Online Return Exceptions’ work list when

  • A return, or return part has been submitted using EDI or the Internet (formerly known as FBI)

But

  • It was not possible to record receipt or capture the return or return part on EBS

It is essential that this work list is reviewed daily and cases are worked urgently as returns have not been processed on EBS or ECS, and charge details have not been sent to ETMP.

Nil Returns

To prevent the unnecessary capture of Nil returns, before dealing with a work item on the Filed Online Return Exceptions work list which refers to a Nil return, you must first determine whether it needs to be processed on to EBS.

A Nil return must be processed in the following circumstances

  • A form P14 is submitted with the return

  • Where BROCS InfoArchive Viewer shows payments, including re-allocations and tax-free payments

Or

  • Where BROCS InfoArchive Viewer shows the Class 1A NIC EMP or TC EMPLOYER indicator has been set

Where you determine that the Nil return does not need to be processed on EBS, do not record receipt of, or capture the return - follow PAYE21020 and / or PAYE21030

  • Use Function WORKLISTS to delete the item from the work list

Note: In these circumstances the employer is not entitled to receive a tax-free payment.

Details shown on the work list

Every work item on the ‘Filed Online Return Exceptions’ work list will show the Return Class and Return Status Indicator (RSI).

The Return Class

The Return Class shows the type of return, which generated the work Item. It will be one of the following

  • ORIG refers to an Original Return

  • ADD refers to an Additional Return

  • PF refers to a Proforma Return

The Return Status Indicator

The RSI will be one of the following

  • RSI 1 - a return or return parts have been received by ERIC, but not all the expected parts have been received. The return is still awaiting consolidation within ERIC

Note: Where a work item on the work list is RSI 1, no further action is required and it should be deleted.

  • RSI 2 - a complete return, or a return with all its expected parts has been received by ERIC. The return has been consolidated within ERIC

  • RSI 3 - a return or return parts have been received by ERIC, but not all the expected parts have been received. It is not anticipated that any further return parts will be submitted, and the return cannot be consolidated within ERIC. However the return details have been released from ChRIS onto other HMRC computer systems (EBS / ECS / NPS / ETMP)

Reason for entry on the work list

The reason for entry on the work list will be one, or more of the following

  • INVALID ECON NUMBER

  • NET NIC (less than) MIN VALUE

  • NO AO REF

  • SCHEME CANCELLED

  • SCH START DATE DD-MM-YYY

  • DORMANT FOR YEAR

  • TRANSFERRED OUT

  • MERGED OUT

  • SUCCESSION TO

  • CEASED DD-MM-YYY

  • COYO FOR YEAR

  • SCHEME TYPE XP

  • SCHEME TYPE TAS

  • DOME WITH SSP ON P12

  • INVALID FOR CIS DEDN

  • RETURN TYPE INVALID

  • MINUS TAX/NIC AMOUNT

  • MAX RECEIPTS RECORDED

  • P35 RTI MANDATED EMP

Responsibility for the work list

This work list is only available using the EBS Employer Maint user role. Staff will be responsible for

  • Investigating the reason for the exception and taking any remedial action

  • Recording receipt and capturing the return, or part return on EBS

Note: All P35 returns received by EDI must be recorded as a Part P35.

And

  • The clearance of items from the work list

Work items that cannot be settled quickly can be noted as ‘Working’ which will be displayed as a ‘Y’ in the Working column on the work list itself. This facility is particularly useful to enable other staff to identify cases that are already being reviewed.

Deletion of the work item

The work item is not deleted automatically. When your review has been completed, you should delete the item manually in Function WORKLISTS.