PAYE47041 - Employer returns: employer return - overpayments: form P229 (Action Guide)
If you receive a form P229 you must on day of receipt follow steps 1 - 9 below. The Guide is presented as follows
Steps 1 - 4
Steps 5 - 7
End of year information not received
Steps 8 - 9
For details of how to access any of the Employer Business Service functions, use PAYE057.
1. Use Function VIEW EOY RETURNS HISTORY to check whether the return has now been recorded as received:
- If the return has been received go to step 2
- If the return has not been received go to step 8
2. Where the return has been received you will need to obtain this and the P14 return (or the microfiche if the employer uses EDI / Internet / magnetic media) for the taxpayer noted on the form P229
- Compare the tax deducted on the P14 or microfiche with the figure entered on the P35
3. If the tax figures agree complete the P229 and send this back to the PAYE section
Otherwise
4. Review the whole of the return to establish whether there are any further discrepancies
- Take up all discrepancies with the employer
Resolving the discrepancy
5. If you are able to resolve the discrepancy without requiring the employer to submit an additional return complete the P229 and send this to the PAYE section
Otherwise
- If you are unable to resolve it quickly send a memo to the PAYE section advising that you are unable to complete the P229 as there is a discrepancy with the return
6. Use Function AMEND EMPLOYER INDICATORS to set the P229 indicator
- Send a memo to the Debt Management Office giving details of why you have not been able to resolve the discrepancy and ask them to pursue
7. File the form P229 in the employer related electronic file ‘Forms P229’ in employer reference order
End of year information not received
8. If the return is still outstanding use Function AMEND EMPLOYER INDICATORS to set the P229 indicator
9. File the form P229 in the employer related electronic file ‘Forms P229’ in employer reference order