PAYE41036 - Employer returns: record receipt of employer return: insolvency cases (Action Guide)

When you receive a return from the Insolvency Claims Handling Unit (ICHU) this will be identified by the word ‘Insolvency’ in green ink on top of the form, follow steps 1 - 9 below. This Guide is presented as follows

Step 1

Initial action

Steps 2 - 5

Processing normal returns

Steps 6 - 9

Processing pro forma employer returns

Initial action

1. Review the information received

  • Where the ICHU have obtained from the employer a form P35 and forms P14 go to step 2, or
  • Where the ICHU have supplied a P35 return similar to a Proforma POP return go to step 6

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Processing normal returns

To process a form P35 insolvency return with forms P14 that includes a name, NINO or date of birth and gender

2. Use Function RECORD RETURN RECEIPT to record the receipt of the return as a complete return, which has passed the paper quality check

Note: Quality standard checks do not apply to insolvency returns

In the Record Return Receipt screen enter the following

  • Receipt date as the date the Insolvency return was received. When a return is for a dissolved company the receipt date should be 19 May, or earlier, for the appropriate year
  • Employer reference
  • Submission type as 'Complete Return'
  • Number of forms P14 as the number of forms P14 you have received with the return
  • Do not highlight either of the Return Status Indicator buttons

Note: The Return Status Indicator will automatically set to RSI1

3. Request that the ECS Penalty Officer set the 'Temporary Inhibition' signal on ECS

  • Make a P35 note on the ECS Create Notes Screen of why the 'Temporary Inhibition' signal has been set

4. Use Function CAPTURE EOY RETURN DETAILS to capture the return as either

  • Original Complete or Additional Complete
  • Capture the monetary fields that are completed on the Insolvency return

5. Use Function AMEND EMPLOYER NOTES to record your actions and then file the P35 in the P35 run

  • On receipt of the form P228, link with the forms P14 and send to NIC&EO in accordance with PAYE41030

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Processing pro forma employer returns

To process the pro forma ‘POP’ insolvency return returns

6. Use Function RECORD RETURN RECEIPT to record the receipt of the return as a proforma complete return, which has passed the paper quality check

Note: Quality standard checks do not apply to insolvency returns

In the Record Return Receipt screen enter the following

  • Receipt date as the date the Insolvency return was received. When a return is for a dissolved company the receipt date should be 19 May, or earlier, for the appropriate year
  • Employer reference
  • Submission type as 'Proforma Complete Return'
  • Number of forms P14 as '0'
  • Return Status Indicator as 'RSI2'

7. Request that the ECS Penalty Officer set the 'Temporary Inhibition' signal on ECS

  • Make a P35 note on the ECS Create Notes Screen of why the 'Temporary Inhibition' signal has been set

8. Use Function CAPTURE EOY RETURN DETAILS to capture the return as either

  • Original Complete or Additional Complete
  • Ensure that you check the Proforma check box
  • Capture the monetary fields that are completed on the Insolvency return

9. Use Function AMEND EMPLOYER NOTES to record your actions and then file the P35 in the P35 run

  • If you have received a P14 with the return, attach it to the P35 and file in the P35 run