PAYE43510 - Employer returns: ECS additional processing action: P35 receipt screen

The P35 Receipt screen previously allowed you to capture information from the end of year returns P35 and CIS36 such as the answers to the questions and statements that could not be recorded on EBS. From the year 2004-05 onwards, the answers to the P35 questions and statements for all returns, CIS36 and P38a information are now captured on EBS. The information captured will continue to be displayed in the P35 Receipt screen within ECS, but you will be unable to change it through the Update P35 screen. Any changes must be made on EBS.

This change covers procedures for

  • The P35 questions and statements
  • P38a information
  • CIS36 information

For years up to and including 2003-04 the capture process is unchanged.

To access the P35 Receipt screen you should

  • Select the P35 Capture icon

The screen is split into three sections

Employer section
P35 section
Directors section 

Employer section

The first part of the Reference field will automatically display your office numeral but this can be changed if required. To view details of a particular employer

  • Enter the employer reference and the year for the selected employer

If the employer reference is for an employer that is currently part of an Employer Compliance review you will receive the warning message ‘This employer is currently subject to an Employer Compliance Review.’

  • Select the [OK] button and you will be returned to the P35 Receipt screen

The name of the employer and the following information is provided automatically

  • New Employer - indicates whether the employer scheme is three years old or less
  • EC Review - indicates whether or not an Employer Compliance review is being undertaken

[Query] button

The [Query] button allows you to search for an employer where the reference is not known.

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P35 section

The P35 section displays the date the return was received in the office and indicates whether the return is a P35 or CIS36 and Main or Additional.

A Main return could be either

  • The first return submitted
Or
  • An additional return which includes different employees to the main return

An additional return consists of employees who were already included on the main return.

The P35 section displays six questions numbered 1 to 6

  • Question 1 relates to the P35 only
  • Question 2 relates to the P35 and CIS36
  • Question 3 to 6 relate to the P35 only

If the return is a P35, the system will answer ‘Y’ to question 1 and ‘N’ to questions 2 to 6.

If the return is a CIS36, the system will answer ‘N’ to question 1. Questions 2 to 6 will be blank.

If the answers shown on a P35 / CIS36 received match the default answers shown above take no further action, as the ECS P35 Receipt record will automatically reflect the answers actually given by the employer / contractor.

For years up to 2003-04

If the answers shown on a P35 / CIS36 return received do not match the default answers shown above and / or the employer fails to answer and leaves boxes blank, you should

  • Use the [Update] button to access the Update P35 screen (PAYE43520) to record the answers actually given (in place of the default answers automatically set by ECS) or where the boxes have been left blank delete the entry automatically set and leave the field blank

For years from 2004-05

The answers to the P35 questions and statements for all returns covering 2004-05 onwards will be captured on EBS. The information captured will continue to be displayed in the P35 Receipt screen within ECS but you will be unable to change it through the Update P35 screen.

[Update] button

The [Update] button takes you to the Update P35 screen.

[New] button

The [New] button will re-present the P35 Receipt screen with the employer details populated dependant upon the return type selected.

[Details] button

The [Details] button takes you to either

  • The Directors P14 Details - Main screen to enter details of NIC for the director selected if the return is a main return 
Or
  • The Directors P14 Details - Additional screen to enter details of pay, tax and NIC for the director selected if the return is an additional return 

The director required must be highlighted before you select the [Details] button.

[Directors] button

The [Directors] button takes you to the Maintain Employee Details screen where you can add a director who is shown on the end of year return but is not shown in the list in the Directors section.

[Returns] button

The [Returns] button takes you to the P35 Returns screen where you can select from a list of returns submitted by the employer for the selected year.

[Clear] button

The [Clear] button clears the entries in the screen without saving any details entered.

[Delete] button

The [Delete] button will delete the return displayed. You will not be allowed to delete a return if

  • The Received field has been completed with information from EBS
Or
  • Details of NIC have been captured for directors

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Directors section

The Directors section displays all known directors for the employer for the selected year.

If a director appears on the end of year return but is not shown within the list

  • Select the [Directors] button to go to the MAINTAIN EMPLOYEE DETAILS screen. You can then add a new director to the list of directors displayed

[Exit] button

The [Exit] button returns you to the Program Manager.

Directors P14 Details - Main
Directors P14 Details - Additional 

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Directors P14 Details - Main

The [Details] button takes you to the Directors P14 Details - Main screen for the director selected where the return is a main return. Here you can capture the total of employee’s and employer’s NIC returned on form P14 for the director selected.

To access the screen

  • Highlight the director you wish to update in the P35 Receipt screen
  • Select the [Details] button

You will go to the Director P14 Details - Main screen

  • Enter the total of employee’s and employer’s NIC returned on the form P14 for the director
  • Select the [OK] button to save the details entered and return to the P35 Receipt screen

Alternatively, to move to the next or previous director shown in the list of directors on the P35 Receipt screen

  • Select the [Next] button or the [Previous] button, as appropriate

If you want to delete an entry displayed in the Total NIC field

  • Select the [Delete] button

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Directors P14 Details - Additional

The [Details] button takes you to the Directors P14 Details - Additional screen for the director selected where the return is an additional return. Here you can capture the pay, tax and NIC returned on form P14 for the director selected.

To do this

  • Highlight the director you wish to update in the P35 Receipt screen
  • Select the [Details] button

You will go to the Directors P14 Details - Additional screen

  • Enter the Pay, Tax and NIC totals of employee’s and employer’s NIC returned on the form P14 for the director
  • Select the [OK] button to save the details entered and return to the P35 Receipt screen

Alternatively, to move to the next or previous director shown in the list of directors on the P35 Receipt screen

  • Select the [Next] button or the [Previous] button, as appropriate

If you want to delete an entry displayed in the Total Pay, Total Tax and Total NIC field

  • Select the [Delete] button