Author: Yvette Lamidey
Published in: Payroll Prof.
Date: July 2006
Taxation: Online Filing
Filing Amendments to Your Online Year-End Filing
If you find that you need to send in an amendment to one or more P14s and or the form P35, and your payroll software will not allow you to submit the amendments through the system, you can do this online using the Revenue's free Online Return & Forms – PAYE. If you usually use an agent to submit your returns you will need to discuss with them which of you is submitting the amendment(s). And if you usually submit your return via EDI and wish to use the free software then you will also need to register as an Internet user before you can submit the returns using the Revenue's software.
Alternatively you can submit the amendments on paper, if you have already submitted your return online and have 50 or more employees you will not be penalised for submitting the amendments on paper. If you are a small employer, you will still get your tax-free payment for early online filing, as long as you have submitted your original Return online.
You can only send an amended Return to the Revenue online if your original Return has already been received and accepted. Amendments can also be sent online even the original Return was submitted via paper or magnetic media.
You must only submit any extra (supplementary) information which would normally be the correction. For example, if the original P14 showed £100 too much tax in the tax this employment field then the amended P14 must show - £100 tax in the tax this employment field plus of course the necessary designatory information to identify the employee(s).
If you amend any P14s, you must also send an amended P35. Again the P35 information should only show the supplementary information. If you only need to change the P35 details e.g. the wrong totals were submitted on the original Return you must send an amended P35 only but again you must only show the amount of the amendment and not revised totals.
In addition to submitting the amended Return you must write to your local Revenue office giving an explanation of why the error occurred.
If the amended Returns are submitted on paper you must use the approved stationery. You cannot download a form P35 and so if you haven't received a hard copy P35 please contact the order line to obtain a blank form/Return.
When sending an amended P35 using the Revenue's Online Return & Forms - PAYE, the questions on the 'Amended P35 - Checklist' screen should show the same answers as the original P35 unless they are specifically affected by the reason for the amendment.
On the 'Amended P35 - Declaration' screen, the P14 box must be "checked" and only P14s that have changed because of the amendment must be included with the amendment. If no P14s have changed, the box must still be "checked".
The P38A and P11D questions should show the same answers as in your original P35. NB If your original P35 had the button "P11D will be sent later" checked, then the amended P35 should show the same even if the amendment has been made after the P11Ds have been sent.
Submitting your P9Ds/P11Ds using the Revenue's Online Returns and Forms – PAYE
Even if you haven't used the Revenue's Online Returns and Forms – PAYE to submit your P14s and/or P35 you can still submit your P11Ds using this software.
Again if you are not registered as an Internet user you will need to do so and allow 7 days for the registration process. And if you haven't submitted the P14s in the current or previous years through this toolset you will have to set an employee list for those with a P11D to include the designatory details that would normally be included on the form.
The screens are easy to use and walk you through the processes. Effectively you check the employee(s) for whom a P11D is to be completed and then at employee level check the benefits that the employee has and then enter the relevant data.
The system has some calculations built in but sadly it doesn't appear to calculate the cash equivalent for the car or the fuel benefit which would be a great help to all employers, especially the smaller ones.
You can also submit the form P11D(b) using these tools.
Some payroll packages also have P11D software as part of the package, albeit there maybe an additional charge. And some employers use expenses software that will produce the P11Ds from the expenses submitted with other data loaded such as private medical insurance. Where this software is used there maybe the facility to file the P11Ds etc online.
Remember the P11Ds must be submitted by 6 th July and the form P11D(b) by 19 th July and any Class 1A NICs must also be submitted by 19 th July. Penalties can be incurred for the late submission of both the P11D and the P11D(b) forms as well as for incorrect information.
Yvette Lamidey
Yvette Lamidey is director of Paris and Parks Consulting
www.parisandparks.com