12 May 2005
Tips for filing end of year returns
Online filing
The Revenue has sent the following tips aimed at helping employers avoid mistakes when sending their 2004-05 annual returns, both on paper and online. Taxation placed them on the Taxation website on 13 May and they appear under the news section.
P14s - National Insurance
- Use National Insurance category letter X if there are no National Insurance contributions to show on an online P14.
- If you do not know the correct National Insurance number, leave the box empty and fill in the date of birth and gender boxes instead. Do not use a temporary number. See page 8 of 'Finishing the tax year up to 5 April 2005' (booklet E10).
- Do not exceed the maximum amounts in National Insurance boxes 1a, 1b and 1c. See page 10 of 'Finishing the tax year to 5 April 2005' (booklet E10).
P14s - tax
- Online return and forms - PAYE users can show a repayment on the P14 as long as the 'Tax deducted in previous employment' figure is more than or equal to the 'Tax deducted in this employment' figure. Show repayments with a minus sign before the figure.
- Make sure your printer is aligned so the figures on paper P14s are printed inside the boxes.
- Make sure that the tax code is shown in full, including the prefix or suffix letter.
P35
- After you have successfully filed your return online, do not then send us a paper.
- Only send one P35 for each PAYE scheme. Batches of P14s sent as part of a return must each have a P14 cover sheet.
- The P35 does not need a unique identifier when the return is sent in parts.
- When sending a return in parts, always show the sub-totals for each part of your return and ensure that the whole return adds up.
- If you are not filing online, a paper P35 must be sent with all the P14s, or show on the P35 that the return is being sent in parts and how many parts are to be sent.
- You must sign the paper P35.
- Online return and forms - PAYE users can send a P38A using the 'P38A' option on the left-hand toolbar, even if they have already sent the P35.
