PAYE46043 - Employer returns: employer return post capture: reviewing forms P38 and P38A (Action Guide)
When you receive a P38A or P38 form follow steps 1 - 4 below
- On receipt of form P38A or P38
- Enter the details on ECS using the function P35 Update
- If the P38A or P38 accompanies the original P35 or P35MT (for years up to 2004) go to step 4
Otherwise
- Obtain the P38 list and check to see if the employer has been entered on the list
- If the employer is not on the list go to step 4
- Where an entry is on the list note the date the P38 / P38A was received on the list
And then
- Consider whether the P38 or P38A comes under the selection criteria for a potential employer compliance review. See the subject Form P38 Review PAYE46040 for more details
- If the P38 or P38A does meet the selection criteria stockpile the form for later review or pass it to the Employer Compliance Unit in accordance with your office procedures
- If it does not meet the criteria, use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad