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Chapter PAYE40027

Document Cited in Related
Vincent
Published date13 April 2016
Record NumberPAYE40027
CourtHM Revenue & Customs

Notes:

  1. This subject provides details of how to record receipt of employer returns for tax years from 2004-05 onwards.

  2. These checks must be made on the day the return is received.

  3. Form P35(PS) is a return completed by trustees of an approved profit sharing scheme. It is proper only to scheme type PSS.

To carry out the checks required prior to recording receipt of a form P35(PS) for years 2005 onwards, follow steps 1 - 3 below.

For details of how to access any of the Employer Business Service functions, use PAYE057.

  1. Review the return for any of the following errors
  • The return is unsigned
  • The P35 return submitted is not the correct version for that tax year
  • The return submitted is not an official P35 employer annual return
  • Information is missing from the P35

Note: Photocopies of the official P35 can only be accepted where it is identical to the official form, and the return bears the signature, in ink, of the relevant person

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