PAYE53046 - Employer returns: employer return work lists: filed online return exceptions (Action Guide)
Source: gov.uk (2025-09-26)


Notes:

1. This work list is accessible using the EBS Employer Maint user role.

2. Any reference to ‘employer reference’ in this Action Guide also relates to the office number.

3. This work list should be reviewed on a daily basis.

4. A Nil return must only be processed where the circumstances detailed in the Information attached to this Action Guide apply
- Where you determine that a Nil return must be processed follow the steps in this Action Guide
- Where a Nil return does not need to be processed, use Function WORKLISTS to delete the item, without recording receipt of, or capturing the return
To take the appropriate action when there is an entry on the ‘Filed Online Return Exceptions’ work list follow steps 1 - 229 below. The Guide is presented as follows

Initial action (#IDA5UVQF)

Step 1

INVALID ECON NUMBER (#IDACYVQF)

Steps 2 - 4

NET NIC (less than) MIN VALUE (#IDAX4VQF)

Steps 5 - 19

NO AO REF (#IDACDJRF)

Steps 20 - 25

SCHEME CANCELLED (#IDAAMJRF)

Steps 26 - 37

SCHEME START DD-MM-YYYY (#IDAZHKRF)

Steps 38 - 51

DORMANT FOR YEAR (#IDAVFLRF)

Steps 52 - 63

TRANSFERRED OUT (#IDAGBYRF)

Steps 64 - 75

MERGED OUT (#IDA02YRF)

Steps 76 - 85

SUCCESSION TO (#IDA3RZRF)

Steps 86 - 95

CEASED DD-MM-YYYY (#IDAMG0RF)

Steps 96 - 109

COYO SET FOR YEAR (#IDAQE1RF)

Steps 110 - 121

SCHEME TYPE XP (#IDA151RF)

Steps 122 - 142

SCHEME TYPE TAS (#IDAZPL3F)

Steps 143 - 152

DOME WITH SSP ON P12 (#IDAOIM3F)

Steps 153 - 159

INVALID FOR CIS DEDN (#IDAVZM3F)

Steps 160 - 184

RETURN TYPE INVALID (#IDAFQA5F)

Steps 185 - 210

MINUS TAX/NIC AMOUNT (#IDAANC5F)

Steps 211 - 216

MAX RECEIPTS RECORDED (#IDAUYC5F)

Step 217

P35 RTI MANDATED EMP (#IDAE0C5F)

Steps 218 - 229

For details of how to access any of the Employer Business Service functions, use PAYE057 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye057).

Initial action

1. Use Function WORKLISTS to:
- Select work list type ‘Filed Online Return Exceptions’
- Select a work item from that list And
- Determine the reason for entry on the work list
Notes: Where a work item on the work list is RSI 1, no further action is required and it should be deleted.

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INVALID ECON NUMBER

2. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35

3. Use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table (Word 37KB) (http://www.hmrc.gov.uk/gds/paye/attachments/capture_table.doc) to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Capture the figures from the print out
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
4. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
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NET NIC (less than) MIN VALUE

5. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35

6. The Net NIC value is a system-generated figure calculated by taking the Total NICs (P35 Box 3) and subtracting the total Statutory Payments (P35 ’Deductions made from subcontractors’ box). Only in exceptional circumstances will this figure be less than £0.00. Contact the submitter to establish the correct NIC figure(s)
- Where you establish that the negative NIC figure submitted is correct go to step 7
- Where you establish that the negative NIC figure submitted is incorrect go to step 17
7. Where you establish that the negative NIC figure submitted is correct, the next action you take will depend on the Tax figure submitted
- Where the Tax figure submitted is greater than the amount of negative NIC go to step 8
- Where the Tax figure submitted is less than the total amount of negative NIC go to step 11
- Where no Tax has been submitted go to step 14
8. Where the Tax figure submitted is greater than the amount of negative NIC, amend the NIC figure(s) on the P35 print-out by neatly striking through the incorrect figure(s) and entering the correct one(s) in green ink

9. Use function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table (Word 37KB) (http://www.hmrc.gov.uk/gds/paye/attachments/capture_table.doc) to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Capture the figures from the print out, ensure you capture the return by reducing the Tax figure by the amount of negative NIC
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
10. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
Example

Submitted Tax £500.00

Submitted NIC -£100.00

Capture Tax £400.00

Capture NIC £0.00

11. Where the Tax figure submitted is less than the total amount of negative NIC, amend the NIC figure(s) on the P35 print-out by neatly striking through the incorrect figure(s) and entering the correct one(s) in green ink

12. Use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Capture the return as a nil return
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
- Contact the Employer Data Exception Unit (EDEU) at Banking Operations and ask them to do an ADR on the employer’s BROCS record, for the relevant year, to put a negative NIC charge on for the difference between the negative NIC and the Tax
13. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
Example

Submitted Tax £50.00

Submitted NIC -£100.00

Capture Tax £0.00

Capture NIC £0.00

Request ADR on BROCS for -£50.00 NIC charge

14. Where no Tax has been submitted, amend the NIC figure(s) on the P35 print-out by neatly striking through the incorrect figure(s) and entering the correct one(s) in green ink

15. Use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Capture the return as a nil return
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
- Contact the Employer Data Exception Unit (EDEU) at Banking Operations and ask them to do an ADR on the employer’s BROCS record, for the relevant year, to put a negative NIC charge on for the difference between the negative NIC and the Tax
16. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
Example

Submitted Tax £0.00

Submitted NIC -£100.00

Capture Tax £0.00

Capture NIC £0.00

Request ADR on BROCS for -£100.0 NIC charge

17. Where you establish that the negative NIC figure submitted is incorrect, Where the Tax figure submitted is greater than the amount of negative NIC amend the NIC figure(s) on the P35 print-out by neatly striking through the incorrect figure(s) and entering the correct one(s) in green ink

18. Use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Capture the figures from the print out
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
19. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
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NO AO REF

20. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35

21. To generate a new Accounts Office reference:
- Use Function AMEND EMPLOYER SCHEME HISTORY to cease the existing employer record
- Use Function EMPLOYER SET UP to create a new employer record which will allocate a new employer reference and an Accounts Office reference automatically
22. Contact the submitter to advise the new reference numbers

23. Use green ink to amend the employer and Accounts Office references on the P35 print-out to the new references

24. Once the employer record has updated on BROCS, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receip
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table (Word 37KB) (http://www.hmrc.gov.uk/gds/paye/attachments/capture_table.doc) to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
25. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
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SCHEME CANCELLED

26. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35

27. Use Function VIEW EMPLOYER SUMMARY to establish if the employer name shown on the P35 print-out refers to the employer record shown on EBS
- If the name on the P35 print-out relates to that employer record, go to step 35
- If the name on the P35 print-out relates to another employer record, go to step 28
28. If the name on the P35 print-out relates to another employer record, establish the correct employer reference and use green ink to amend the employer reference on the P35 print-out
- Where the correct employer reference is proper to another responsible office, go to step 29
- Where you are the responsible office for the correct employer reference, go to step 32
29. Where the correct employer reference refers to another responsible office, send an email to the office responsible for that employer reference, explaining that this case has been generated on the Filed Online Return Exceptions work list and provide them with the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to
- The correct reference where the return should be processed
Ask the responsible office to:
- Process the return under the correct reference at RSI2/3, dependant on how the RSI is displayed on the work list
- Set the EDI/FBI check box, dependant on how the return was filed
- Set the ‘Filed Online’ indicator
30. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer reference
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
31. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- Dispose of the P35 print out as confidential waste
- Use Function WORKLISTS to delete the work item from the work list
32. Where your office is responsible for the correct employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table (Word 37KB) (http://www.hmrc.gov.uk/gds/paye/attachments/capture_table.doc) to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
33. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer reference And
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
34. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
35. Where the employer name on the P35 print out relates to the employer record shown on EBS, use Function AMEND EMPLOYER SCHEME HISTORY to re-open the employer record, follow guidance at emp80092

36. Once the employer record has updated on BROCS, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
37. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
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SCHEME START DD-MM-YYYY

38. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35

39. Use Function VIEW EMPLOYER SUMMARY to establish if the employer name shown on the P35 print-out refers to the employer record shown on EBS
- If the name on the P35 print-out relates to that employer record, go to step 47
- If the name on the P35 print-out relates to another employer record, go to step 40
40. If the name on the P35 print-out relates to another employer record, establish the correct employer reference and use green ink to amend the employer reference on the P35 print-out
- Where the correct employer reference is proper to another responsible office, go to step 41
- Where you are the responsible office for the correct employer reference, go to step 44
41. Where the correct employer reference refers to another responsible office, send an email to the office responsible for that employer reference, explaining that this case has been generated on the Filed Online Return Exceptions work list and provide them with the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to
- The correct reference where the return should be processed
Ask the responsible office to:
- Process the return under the correct reference at RSI2/3, dependant on how the RSI is displayed on the work list
- Set the EDI/FBI check box, dependant on how the return was filed
- Set the ‘Filed Online’ indicator
42. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer reference
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
43. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- Dispose of the P35 print out as confidential waste
- Use Function WORKLISTS to delete the work item from the work list
44. Where your office is responsible for the correct employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table (Word 37KB) (http://www.hmrc.gov.uk/gds/paye/attachments/capture_table.doc) to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
45. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer reference And
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
46. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
47. If the employer name on the P35 print-out relates to that employer record, contact the employer to establish whether the scheme start date is incorrect or if the P35 has been submitted on an incorrect year
- Where the employer confirms that the scheme start date is incorrect, go to step 48
- Where the employer confirms that the P35 has been submitted on an incorrect year, go to step 49
48. Where the employer confirms that the scheme start date is incorrect, use Function AMEND EMPLOYER SCHEME HISTORY to correct the scheme start date, follow guidance at PAYE27020 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye27020), then, once BROCS has updated, go to step 50

49. Where the employer confirms that the P35 has been submitted on an incorrect year, use green ink to amend the year on the P35 print out

50. Use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
51. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
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DORMANT FOR YEAR

52. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35

53. Use Function VIEW EMPLOYER SUMMARY to establish if the employer name shown on the P35 print-out refers to the employer record shown on EBS
- If the name on the P35 print-out relates to that employer record, go to step 61
- If the name on the P35 print-out relates to another employer record, go to step 54
54. If the name on the P35 print-out relates to another employer record, establish the correct employer reference and use green ink to amend the employer reference on the P35 print-ou
- Where the correct employer reference is proper to another responsible office, go to step 55
- Where you are the responsible office for the correct employer reference, go to step 58
55. Where the correct employer reference refers to another responsible office, send an email to the office responsible for that employer reference, explaining that this case has been generated on the Filed Online Return Exceptions work list and provide them with the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to
- The correct reference where the return should be processed
Ask the responsible office to:
- Process the return under the correct reference at RSI2/3, dependant on how the RSI is displayed on the work list
- Set the EDI/FBI check box, dependant on how the return was filed
- Set the ‘Filed Online’ indicator
56. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer reference
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
57. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- Dispose of the P35 print out as confidential waste
- Use Function WORKLISTS to delete the work item from the work list
58. Where your office is responsible for the correct employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table (Word 37KB) (http://www.hmrc.gov.uk/gds/paye/attachments/capture_table.doc) to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
59. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer reference And
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
60. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
61. If the employer name on the P35 print-out relates to that employer record, use Function AMEND EMPLOYER SCHEME HISTORY to make the employer record active for the year the P35 print out relates to

62. Once the employer record has updated on BROCS, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
63. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
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TRANSFERRED OUT

64. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35

65. Use Function VIEW EMPLOYER SCHEME HISTORY to review the Scheme Transfer Details and determine the employer reference that the scheme has transferred to, then note the new reference on the P35 print out in green ink
- If the transfer does not result in a transfer over the Banking Operations boundaries (no first year indicated for the transfer) go to step 66
- If the transfer does involve a transfer across Banking Operations boundaries (first year indicated) go to step 71
66. As the transfer does not involve a move across Banking Operations boundaries responsibility for all years will go to the new employer reference
- Where the new employer reference is proper to another responsible office, go to step 67
- Where you are the responsible office for the new employer reference, go to step 69
67. Where the new employer reference refers to another responsible office, send an email to the office responsible for that employer reference, explaining that this case has been generated on the Filed Online Return Exceptions work list and provide them with the following details:
- The old reference shown on the return in e-Filestore
- The year the return relates to
- The new reference where the return should be processed Ask the responsible office to
- Process the return under the new reference at RSI2/3, dependant on how the RSI is displayed on the work list
- Set the EDI/FBI check box, dependant on how the return was filed
- Set the ‘Filed Online’ indicator
68. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:
- Dispose of the P35 print out as confidential waste
- Use Function WORKLISTS to delete the work item from the work list
69. Where your office is responsible for the new employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the new employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table (Word 37KB) (http://www.hmrc.gov.uk/gds/paye/attachments/capture_table.doc) to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
70. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
71. If the transfer does involve a move across Banking Operations boundaries the old employer reference will have responsibility for all returns relating to the year of transfer and previous years and the new employer reference will be responsible for returns relating to the year of transfer onwards
- Where the return is proper to the old employer reference, go to step 72
- Where the return is proper to the new employer reference, go to step 74
72. Where the return is proper to the old employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the old employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
73. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
74. Where the return is proper to the new employer reference, send an email to the office responsible for that employer reference, explaining that this case has been generated on the Filed Online Return Exceptions work list and provide them with the following details:
- The old reference shown on the return in e-Filestore
- The year the return relates to
- The new reference where the return should be processed Ask the responsible office to
- Process the return under the new reference at RSI2/3, dependant on how the RSI is displayed on the work list
- Set the EDI/FBI check box, dependant on how the return was filed
- Set the ‘Filed Online’ indicator
75. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:
- Dispose of the P35 print out as confidential waste
- Use Function WORKLISTS to delete the work item from the work list
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MERGED OUT

76. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35

77. Use Function VIEW EMPLOYER SCHEME HISTORY to review the Merger Details and determine the employer reference that the scheme has merged to and the year the merger took place, then note the new reference on the P35 print out in green ink

78. If the return relates to a year prior to the year of merger, the return will be proper to the old employer reference, if the return relates to the year of merger onwards, the return will be proper to the new employer reference
- Where the return is proper to the old employer reference, go to step 79
- Where the return is proper to the new employer reference, go to step 81
79. Where the return is proper to the old employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the old employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table (Word 37KB) (http://www.hmrc.gov.uk/gds/paye/attachments/capture_table.doc) to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
80. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
81. Where the return is proper to the new employer reference, you will need to determine if that employer reference is proper to another responsible office
- Where the new employer reference is proper to another responsible office, go to step 82
- Where you are the responsible office for the new employer reference, go to step 84
82. Where the new employer reference is proper to another responsible office, send an email to the office responsible for that employer reference, explaining that this case has been generated on the Filed Online Return Exceptions work list and provide them with the following details:
- The old reference shown on the return in e-Filestore
- The year the return relates to
- The new reference where the return should be processed
Ask the responsible office to:
- Process the return under the new reference at RSI2/3, dependant on how the RSI is displayed on the work list
- Set the EDI/FBI check box, dependant on how the return was filed
- Set the ‘Filed Online’ indicator
83. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:
- Dispose of the P35 print out as confidential waste
- Use Function WORKLISTS to delete the work item from the work list
84. Where the new employer reference is proper to your office, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the new employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
85. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
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SUCCESSION TO

86. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35

87. Use Function VIEW EMPLOYER SCHEME HISTORY to review the Succession Details and determine the employer reference that the scheme has succeeded to and the year the succession took place, then note the new reference on the P35 print out in green ink

88. If the return relates to a year prior to the year of succession, the return will be proper to the old employer reference, if the return relates to the year of succession onwards, the return will be proper to the new employer reference
- Where the return is proper to the old employer reference, go to step 89
- Where the return is proper to the new employer reference, go to step 91
89. Where the return is proper to the old employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the old employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
90. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
91. Where the return is proper to the new employer reference, you will need to determine if that employer reference is proper to another responsible office
- Where the new employer reference is proper to another responsible office, go to step 92
- Where you are the responsible office for the new employer reference, go to step 94
92. Where the new employer reference is proper to another responsible office, send an email to the office responsible for that employer reference, explaining that this case has been generated on the Filed Online Return Exceptions work list and provide them with the following details:
- The old reference shown on the return in e-Filestore
- The year the return relates to
- The new reference where the return should be processed Ask the responsible office to
- Process the return under the new reference at RSI2/3, dependant on how the RSI is displayed on the work list
- Set the EDI/FBI check box, dependant on how the return was filed
- Set the ‘Filed Online’ indicator
93. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references

Dispose of the P35 print out as confidential waste
- Use Function WORKLISTS to delete the work item from the work list
94. Where the new employer reference is proper to your office, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the new employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
95. Use Function AMEND EMPLOYER NOTES to record your actions at both the old and new employer references:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
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CEASED DD-MM-YYYY

96. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35

97. Use Function VIEW EMPLOYER SUMMARY to establish if the employer name shown on the P35 print-out refers to the employer record shown on EBS
- If the name on the P35 print-out relates to that employer record, go to step 105
- If the name on the P35 print-out relates to another employer record, go to step 98
98. If the name on the P35 print-out relates to another employer record, establish the correct employer reference and use green ink to amend the employer reference on the P35 print-out
- Where the correct employer reference is proper to another responsible office, go to step 99
- Where you are the responsible office for the correct employer reference, go to step 102
99. Where the correct employer reference refers to another responsible office, send an email to the office responsible for that employer reference, explaining that this case has been generated on the Filed Online Return Exceptions work list and provide them with the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to
- The correct reference where the return should be processed
Ask the responsible office to:
- Process the return under the correct reference at RSI2/3, dependant on how the RSI is displayed on the work list
- Set the EDI/FBI check box, dependant on how the return was filed
- Set the ‘Filed Online’ indicator
100. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates toAsk for
- The ‘ODS’ flag to be removed from the incorrect employer reference
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
101. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- Dispose of the P35 print out as confidential waste
- Use Function WORKLISTS to delete the work item from the work list
102. Where your office is responsible for the correct employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table (Word 37KB) (http://www.hmrc.gov.uk/gds/paye/attachments/capture_table.doc) to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
103. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer reference And
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
104. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
105. If the employer name on the P35 print-out relates to that employer record, contact the employer to establish whether the cessation date is incorrect or if the P35 has been submitted on an incorrect year
- Where the employer confirms that the cessation date is incorrect, go to step 106
- Where the employer confirms that the P35 has been submitted on an incorrect year, go to step 107
106. Where the employer confirms that the cessation date is incorrect, use Function AMEND EMPLOYER SCHEME HISTORY to update the employer record, then once BROCS has updated, go to step 108

107. Where the employer confirms that the P35 has been submitted on an incorrect year, use green ink to amend the year on the P35 print out

108. Use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
109. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
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COYO SET FOR YEAR

110. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35

111. Use Function VIEW EOY SUMMARY to establish if the employer name shown on the P35 print-out refers to the employer record shown on EBS
- If the name on the P35 print-out relates to that employer record, go to step 119
- If the name on the P35 print-out relates to another employer record, go to step 112
112. If the name on the P35 print-out relates to another employer record, establish the correct employer reference and use green ink to amend the employer reference on the P35 print-out
- Where the correct employer reference is proper to another responsible office, go to step 113
- Where you are the responsible office for the correct employer reference, go to step 116
113. Where the correct employer reference refers to another responsible office, send an email to the office responsible for that employer reference, explaining that this case has been generated on the Filed Online Return Exceptions work list and provide them with the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to
- The correct reference where the return should be processed Ask the responsible office to
- Process the return under the correct reference at RSI2/3, dependant on how the RSI is displayed on the work list
- Set the EDI/FBI check box, dependant on how the return was filed
- Set the ‘Filed Online’ indicator
114. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer reference
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
115. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- Dispose of the P35 print out as confidential waste
- Use Function WORKLISTS to delete the work item from the work list
116. Where your office is responsible for the correct employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table (Word 37KB) (http://www.hmrc.gov.uk/gds/paye/attachments/capture_table.doc) to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
117. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer reference And
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
118. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
119. If the employer name on the P35 print-out relates to that employer record, use Function AMEND EMPLOYER INDICATORS to remove COYO, follow guidance at PAYE21020 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye21020)

120. Once the employer record has updated on BROCS, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
121. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
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SCHEME TYPE XP

Note: A CIS36 return can be submitted for years up to and including 2007. From April 2007 monthly CIS returns are submitted directly to CIS.

122. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35

123. Use Function AMEND EMPLOYER SUMMARY to establish whether the employer name shown on the P35 print-out relates to that employer reference
- If the employer name does not relate to that employer reference, go to step 124
- If the employer name does relate to that employer reference, go to step 131
124. If the name on the P35 print out relates to another employer record, you will need to establish the correct employer reference. Use green ink to amend the employer reference on the P35 print-out
- Where the correct employer reference is proper to another responsible office, go to step 125
- Where you are the responsible office for the correct employer reference, go to step 128
125. Where the correct employer reference refers to another responsible office, send an email to the office responsible for that employer reference, explaining that this case has been generated on the Filed Online Return Exceptions work list and provide them with the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to
- The correct reference where the return should be processed Ask the responsible office to
- Process the return under the correct reference at RSI2/3, dependant on how the RSI is displayed on the work list
- Set the EDI/FBI check box, dependant on how the return was filed
- Set the ‘Filed Online’ indicator
126. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer reference
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
127. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- Dispose of the P35 print out as confidential waste
- Use Function WORKLISTS to delete the work item from the work list
128. Where your office is responsible for the correct employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table (Word 37KB) (http://www.hmrc.gov.uk/gds/paye/attachments/capture_table.doc) to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
129. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer reference And
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
130. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
131. If the employer name on the P35 print-out does relate to that employer record, use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to PSC, follow emp40004

132. Once the employer record has updated on BROCS, your next action will depend on the year the return relates to
- If the return relates to year 2006-07 or earlier, go to step 133
- If the return relates to year 2007-08 onwards, go to step 141
133. If the return relates to year 2006-07 or earlier, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:
- Use the date submitted shown on the print out as the date of receip
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
134. Use Function VIEW EOY RETURNS HISTORY to establish whether the CIS36 has been received and whether the return has been recorded as received and captured
- If the CIS36 has not been received go to step 135
- If the CIS36 has been recorded as received but not captured go to step 136
- If the CIS36 has been recorded as received and captured go to step 137
135. If the CIS36 has not been received:
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return information. Ensure that
- The Inhibit UP/OP indicator is set
- You leave the Deductions on CIS36 entry as zero
136. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
137. If the CIS36 has been recorded as received but not captured:
- Locate the CIS36
- Use the Capture Table to determine how to process the CIS36
- Use Function 'CAPTURE EOY RETURN DETAILS' to capture the CIS36
- Do not set the 'Inhibit UP/OP' indicator
- Use the Capture Table to determine how to process the complete or part P35 return
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part P35 return, ensure you do not capture the CIS36 figure again
138. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
139. If the CIS36 has already been recorded as received and captured:
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return. Ensure
- You Capture the P35 return as Return Class ‘Additional Return’, and ignore the Return Class used when the complete or part return was filed online
- You do not enter the Deductions on CIS36 figure again as this figure will have been captured from the CIS36
- You do not set the inhibit UP/OP indicator
140. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
141. If the return relates to year 2007-08 onwards, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
142. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
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SCHEME TYPE TAS

143. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35

144. Use Function VIEW EMPLOYER SUMMARY to establish if the employer name shown on the P35 print-out refers to the employer record shown on EBS
- If the name on the P35 print-out relates to that employer record, go to step 152
- If the name on the P35 print-out relates to another employer record, go to step 145
145. If the name on the P35 print-out relates to another employer record, establish the correct employer reference and use green ink to amend the employer reference on the P35 print-out
- Where the correct employer reference is proper to another responsible office, go to step 146
- Where you are the responsible office for the correct employer reference, go to step 149
146. Where the correct employer reference refers to another responsible office, send an email to the office responsible for that employer reference, explaining that this case has been generated on the Filed Online Return Exceptions work list and provide them with the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to
- The correct reference where the return should be processed Ask the responsible office to
- Process the return under the correct reference at RSI2/3, dependant on how the RSI is displayed on the work list
- Set the EDI/FBI check box, dependant on how the return was filed
- Set the ‘Filed Online’ indicator
147. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer reference
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
148. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- Dispose of the P35 print out as confidential waste
- Use Function WORKLISTS to delete the work item from the work list
149. Where your office is responsible for the correct employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table (Word 37KB) (http://www.hmrc.gov.uk/gds/paye/attachments/capture_table.doc) to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
150. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer reference And
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
151. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
152. Where the name on the P35 print-out relates to that employer record, contact the employer / submitter:
- Explain that a return cannot be submitted online for an employer record with a TAS scheme type
- Request that the P35(TAS) is submitted on a paper return
- Use Function AMEND EMPLOYER NOTES to record your actions
- Destroy the P35 print-out as confidential waste
- Use Function WORKLISTS to delete the work item from the work list
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DOME WITH SSP ON P12

153. Access e-Services Filestore using Interim Single Sign On and
- For years up to 2004 - select the ‘P37’ option for the employer reference you are reviewing and obtain a print-out of the P37 Or
- For years 2005 onwards select the ‘P35’ option for the employer reference you reviewing and obtain a print-out of the P35
154. Obtain copies of all forms P12 submitted by sending an e-mail to 'Online Services Appeals Information (IMS Live Services)' with the subject heading 'PAYE P12 Data Request' and provide the following details:
- Tax year
- Employer PAYE Reference
- Employer name
- HMRC Office Name
- Name of your Front Line Manager
Note: You must ensure that your email request contains only one employer reference. A separate email request must be issued for each employer reference you deal with.

155. B/F your papers for an e-mail reply from IMS Live Services, attaching PDFs of all forms P12 submitted by that employer for the year requested

156. On receipt of the e-mail review all forms P12 and:
- Calculate the total employer's and employee's gross Class 1 NIC for each tax month for which there was a period of sickness
- Multiply each figure by 13 per cent (rounding up any fractions of a penny)
- Establish the Statutory Sick Pay (SSP) paid in each of those tax months
- Compare the 13 per cent of Class 1 NIC with the SSP paid for each tax month
- If the amount of SSP paid in any tax month is greater than 13 per cent of the Class 1 NIC, the difference between the two amounts in that month may be recoveredOtherwise
- No amount may be recovered for that month
157. Calculate the total SSP Recovered and enter the amount on the P37/P35 print-out

158. Use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table (Word 37KB) (http://www.hmrc.gov.uk/gds/paye/attachments/capture_table.doc) to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Capture the figures from the print out, including the SSP Recovered figure
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
159. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
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INVALID FOR CIS DEDN

160. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35

161. Use Function VIEW EMPLOYER SUMMARY to establish if the employer name shown on the P35 print-out refers to the employer record shown on EBS
- If the name on the P35 print-out relates to that employer record, go to step 169
- If the name on the P35 print-out relates to another employer record, go to step 162
162. If the name on the P35 print-out relates to another employer record, establish the correct employer reference and use green ink to amend the employer reference on the P35 print-out
- Where the correct employer reference is proper to another responsible office, go to step 163
- Where you are the responsible office for the correct employer reference, go to step 166
163. Where the correct employer reference refers to another responsible office, send an email to the office responsible for that employer reference, explaining that this case has been generated on the Filed Online Return Exceptions work list and provide them with the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to
- The correct reference where the return should be processed
Ask the responsible office to
- Process the return under the correct reference at RSI2/3, dependant on how the RSI is displayed on the work list
- Set the EDI/FBI check box, dependant on how the return was filed
- Set the ‘Filed Online’ indicator
164. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer reference
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
165. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- Dispose of the P35 print out as confidential waste
- Use Function WORKLISTS to delete the work item from the work list
166. Where your office is responsible for the correct employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was file
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table (Word 37KB) (http://www.hmrc.gov.uk/gds/paye/attachments/capture_table.doc) to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
167. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer reference And
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
168. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
169. If the name on the P35 print-out relates to that employer record, you will need to establish that the employer record relates to a Limited (Ltd) Company
- If the employer record is not a Ltd Company, go to step 170
- If the employer record is a Ltd Company, go to step 173
170. If the employer record is not a Ltd Company, contact the employer:
- Explain that a claim for CIS deductions suffered cannot be made as the Company is not Ltd and that we will delete the entry from the P35
- Delete the CIS deductions suffered entry from the P35 print-out, in green ink
171. Use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
172. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
173. If the employer record is a Ltd Company, use Function EMPLOYER TRADE & SCHEME DETAILS to establish the scheme type held on the employer record for that year
- If the scheme type is P or PSC go to step 183
- For any other scheme type go to step 174
174. If the scheme type is not P or PSC
- Establish whether the scheme type for the year requires amendment to P or PSC Or
- Whether the entry for CID Dedns Suffered on the P35 was made in error
175. Use Function VIEW EMPLOYER NOTES and check the employer record pad to establish whether the scheme type for the year requires amendment to P or PSC
- If you are unable to establish whether the scheme type requires amendment to P or PSC go to step 176 Otherwise
- If the scheme type does require amendment to P or PSC, go to step 177
176. If you are unable to establish that the scheme type requires amendment to P or PSC you will need to contact the submitter to clarify the position
- If the submitter confirms that the scheme type should be P or PSC go to step 177
- If the submitter confirms that the CIS deductions suffered entry was incorrectly completed on the return, go to step 180
177. Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type for the year, follow PAYE27026 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye27026)

178. Once the employer record has updated on BROCS, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
179. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
180. Where the submitter confirms that the CIS deductions suffered entry was incorrectly completed on the return, use green ink to strike through the CIS deductions suffered entry on the P35 print-out

181. Use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
182. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
183. Where you have established that the scheme type is P or PSC, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
184. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
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RETURN TYPE INVALID

185. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35
- If the work item relates to a paper return for scheme type DPGEN, DCNI or DPNI, go to step 186
- If the work item does not relate to a paper return for scheme type DPGEN, DCNI or DPNI, go to step 188
186. If the work item relates to a paper return for scheme type DPGEN, DCNI or DPNI, you will need to process the return details again in order to allow the return to consolidate on EBS:
- Use Function RECORD RETURN RECEIPT to record receipt of the complete or part return
- Use the date submitted shown on the print out as the date of receipt
- Select RSI2
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return as an Additional return
- Ensure you tick the Paper check box
187. Use Function AMEND EMPLOYER NOTES to record your actions:
- Dispose of the P35 print-out in confidential waste
- Use Function WORKLISTS to delete the work item from the work list
188. If the work item does not relate to a paper return for scheme type DPGEN, DCNI or DPNI, it was not possible to process the return because the scheme type is incompatible with the return submitted, use Function AMEND EMPLOYER SUMMARY to establish whether the employer name shown on the P35 print-out relates to that employer reference
- If the employer name does not relate to that employer reference, go to step 189
- If the employer name does relate to that employer reference, go to step 196
189. If the employer name does not relate to that employer reference, establish the correct employer reference and use green ink to amend the employer reference on the P35 print-out
- Where the correct employer reference is proper to another responsible office, go to step 190
- Where you are the responsible office for the correct employer reference, go to step 193
190. Where the correct employer reference refers to another responsible office, send an email to the office responsible for that employer reference, explaining that this case has been generated on the Filed Online Return Exceptions work list and provide them with the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to
- The correct reference where the return should be processed Ask the responsible office to
- Process the return under the correct reference at RSI2/3, dependant on how the RSI is displayed on the work list
- Set the EDI/FBI check box, dependant on how the return was filed
- Set the ‘Filed Online’ indicator
191. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer reference
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
192. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- Dispose of the P35 print out as confidential waste
- Use Function WORKLISTS to delete the work item from the work list
193. Where your office is responsible for the correct employer reference, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year, ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table (Word 37KB) (http://www.hmrc.gov.uk/gds/paye/attachments/capture_table.doc) to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
194. Report the case to the Tracking Tool / ERSS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000), so that they can arrange for the return filed on the incorrect reference to be deleted. Provide the following details:
- The incorrect reference shown on the return in e-Filestore
- The year the return relates to Ask for
- The ‘ODS’ flag to be removed from the incorrect employer referenceAnd
- Advise that action has already been taken to correct EBS at both the incorrect and the correct reference
195. Use Function AMEND EMPLOYER NOTES to record your actions at both the incorrect and the correct employer references:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
196. If the employer name on the P35 print-out does relate to that employer record, use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type as appropriate, follow PAYE27025 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye27025)

197. Once BROCS has been updated with the revised scheme type
- Where the new scheme type is PSC, go to step 198
- For all other scheme types, go to step 209
198. Where the new scheme type is PSC your next action will depend on the year the return relates to
- If the return relates to year 2006-07 or earlier, go to step 199
- If the return relates to year 2007-08 onwards, go to step 207
199. If the return relates to year 2006-07 or earlier, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
200. Use Function VIEW EOY RETURNS HISTORY to establish whether the CIS36 has been received and whether the return has been recorded as received and captured
- If the CIS36 has not been received go to step 201
- If the CIS36 has been recorded as received but not captured go to step 203
- If the CIS36 has been recorded as received and captured go to step 205
201. If the CIS36 has not been received:
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return information Ensure that
- The Inhibit UP/OP indicator is set
- You leave the Deductions on CIS36 entry as zero
202. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
203. If the CIS36 has been recorded as received but not captured:
- Locate the CIS36
- Use the Capture Table to determine how to process the CIS36
- Use Function 'CAPTURE EOY RETURN DETAILS' to capture the CIS36
- Do not set the 'Inhibit UP/OP' indicator
- Use the Capture Table to determine how to process the complete or part P35 return
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part P35 return, ensure you do not capture the CIS36 figure again
204. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
205. If the CIS36 has already been recorded as received and captured:
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return Ensure you
- Capture the P35 return as Return Class ‘Additional Return’, and ignore the Return Class used when the complete or part return was filed online
- Do not enter the Deductions on CIS36 figure again as this figure will have been captured from the CIS36
- Do not set the inhibit UP/OP indicator
206. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
207. If the return relates to year 2007-08 onwards, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return under the correct employer reference for the correct year:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
208. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
209. For all other schemes types, use Function RECORD RETURN RECEIPT to record receipt of the complete or part return ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
210. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
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MINUS TAX/NIC AMOUNT

211. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35

212. An original return will have been processed together with at least one additional return. When the latest additional return was processed one or more consolidated figure has resulted in a total below £0.00, contact the submitter to establish the correct Tax/NIC figure(s)
- Contact the submitter to establish the correct Tax/NIC figure(s)
- Where you establish that the negative Tax / NIC figure submitted is correct go to step 213
- Where you establish that the negative Tax / NIC figure submitted is incorrect go to step 214
213. Where you establish that the negative Tax / NIC figure submitted is correct, the next action you take will depend on whether the negative amount relates to Tax or NIC
- Where the negative amount relates to Tax go to step 215
- Where the negative amount relates to NIC and the Tax figure submitted is greater than the amount of negative NIC go back to step 8
- Where the negative amount relates to NIC and the Tax figure submitted is less than the total amount of negative NIC go back to step 11
- Where the negative amount relates to NIC and no Tax has been submitted go back to step 120
214. Where you establish that the negative Tax / NIC figure submitted is incorrect, amend the Tax / NIC figure(s) on the P35 print-out by neatly striking through the incorrect figure and entering the correct one in green ink

215. Use Function RECORD RETURN RECEIPT to record receipt of the complete or part return ensure you:
- Use the date submitted shown on the print-out as the date of receipt
- Enter a tick in the EDI / FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
- Use the Capture Table (Word 37KB) (http://www.hmrc.gov.uk/gds/paye/attachments/capture_table.doc) to determine how to process the complete or part return information
- Use Function CAPTURE EOY RETURN DETAILS to capture the complete or part return, ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed
- Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator
216. Use Function AMEND EMPLOYER NOTES to record your actions:
- File the print out in the employer record pad
- Use Function WORKLISTS to delete the work item from the work list
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MAX RECEIPTS RECORDED

217. Where the employer record shows the maximum number of 99 returns have already been recorded for the year you must
- Contact the EBS Helpdesk (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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P35 RTI MANDATED EMP

218. Use EBS Function VIEW EMPLOYER SUMMARY to check if there is also a joining date on the employer record
- If the joining date is not set go to step 219
- If the joining date is set go to step 226
219. Access e-Services Filestore using Interim Single Sign On and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35

220. An employer has submitted an Employer Annual Return P35 and P14s online for 2012-13 and there is an RTI mandation date earlier than 6 April 2013 set on the employer record

221. Use Function AMEND EMPLOYER SUMMARY to change the mandation date:
- Select ‘View’ on the toolbar
- From the drop down menu select ‘Maintain Employer RTI Details’
- Change the mandation date on the screen to xx-xxxx-xxxx
- Select the [OK] button
222. Use Function RECORD RETURN RECEIPT to record receipt of the complete return and ensure you:
- Use the date submitted shown on the print out as the date of receipt
- Enter a tick in the EDI/FBI check box dependant on how the return was filed
- Select RSI2/3 dependant on how the RSI is displayed on the work item
223. Use Function CAPTURE EOY RETURN DETAILS to capture the complete return and ensure you enter a tick in the FBI/EDI check box dependant on how the return was filed

224. Use Function AMEND EMPLOYER INDICATORS to set the ‘Filed Online’ indicator

225. Use Function AMEND EMPLOYER NOTES to record your actions
- File the print out in the employer record pad
- Go to step 229
226. An employer has submitted an Employer Annual Return P35 and P14s online for 2012-13 and there is an RTI joining date earlier than 6 April 2013 set on the employer record

227. Review Employer Notes and where:
- Contact has already been made with the employer, go to step 228
- No contact has been made with the employer
- Contact the employer and tell them that we cannot process the P35 as they have joined RTI
- Explain that they need to file all their 2012 to 2013 payroll details using PAYE in Real Time. They now need to submit their final Full Payment Submission (FPS) and / or Employer Payment Summary (EPS) online
- You need to explain that they must have included all their employees on their 2012-13 payroll, including any leavers on an FPS
- Remind them that they need to file their final FPS by 19 April 2013 to avoid any late filing penalties
228. Use Function AMEND EMPLOYER NOTES to make a note that there is a P35 in the e Services Filestore that will not be processed as the employer is in RTI

229. Use Function WORKLISTS to delete the work item from the work list