The Maintain P35 records option is a part of the internet end of year returns system, the Maintain P35 records option will only appear on the PR INTERNET EOY RETURNS menu if you are a priority 8+ user.
The main function of the maintain P35 records option is to allow for the P35 being submitted to be amended. The values set on the P35 will always however be verified against the P14 records when a complete submission occurs.
To access Maintain P35 records:-
The Payroll Password form is displayed.
Enter your payroll password.
The PAYROLL menu is displayed.
Select the Reports & enquiries option.
The PR REPORTS AND ENQUIRIES menu is displayed.
Select the Year-end reports menu option.
The PAYROLL YEAR-END REPORTS menu is displayed.
Select the Internet options option.
The PR INTERNET EOY RETURN menu is displayed.
Select the Maintain P35 records option.
The Maintain P35 records form is displayed.
The Maintain P35 records form is displayed when the Maintain P35 records option is selected from the PR INTERNET EOY RETURNS menu.
Standard functionality exists that allows you to maintain records.
This option allows for each initial (sequence = 0) PAYE reference P35 to be updated following the initial creation of the record using the Extract option. Note though that if data is re-extracted using the Extract data option that any changes made are overwritten.
On the values TAB most of the values are generated from the individual P14 records however there are a few fields not maintained within the payroll that may be updated, for example Tax credit funding. If the PAYE reference is declared for partial returns in the Both P14 and P35 mode then it is necessary to account for the non Kerridge P14 values such as PAYE within the P35 record.
Amendments to earlier submitted P35 following submission use a sequence field set to 1,2,3 etc and reflect only the amount of amendment.
The uniqueness to each P35 record is created by a combination of the tax office and reference and tax year.
Tax district/reference: The three digit tax office number between 001 and 999 followed by a forward slash (/) and up to twelve character tax office reference field.
Tip: Click the Ellipsis button ![[...]](Ellipsis.gif){kind=small}
to select a reference from the P35 database.
Tax year: The starting year of the tax year, for example, for tax year 2006-2007 the tax year is 2006.
The P35 record consists of 4 different TABs.
Employer details Tab
Name: 30 character name.
Address line 1: 35 character first address line - this must be completed.
Address line 2: 35 character address line.
Address line 3: 35 character address line.
Address line 4: 35 character address line.
Tip : To enter an address line that is not upper/lower case translated enter # as the first character of the address line.
Postcode: 9 character postcode - note though that currently post codes should only be entered in a recognised format with a space between the two components and the last component being in the #AA format. Only 3 - 8 characters are currently valid.
Tip: If the postcode database is installed click the Ellipsis button
ECON certificate number: 9 characters in the E3#####A format, only if contracted out NI codes are used.
What do you want to do?
Checklist and declarations Tab
Completed end of year summary: This will always be ticked to indicate a P14 or P38 is completed for all employees.
Free of tax payments: Tick if there have been any free of tax payments to employees.
Expenses or benefits: Tick if anyone else pays expenses or provide vouchers or benefits to any of your employees during the year.
Employees out of the UK Yes/No: Tick if anyone employed by a person or company outside of the UK worked for you in the UK for 30 or more days in a row.
Included: Tick if you answered tick to the previous question and you have enclosed or submitted a P14 for these employees.
Employee's pay to 3rd party Yes/No: Tick if you have paid any of the employees pay to someone other than the employee.
Included: Tick if you answered tick to the previous question and you have included the payments on the employee's P14.
Service payments Yes/No: Tick if the rules relating to services provided through an intermediary (sometimes known as IR35) apply to any work carried out by any worker included on this return.
Included: Tick if you answered tick to the previous question and you have included a deemed payment or any part of one on any P14s submitted.
P14 declaration: This is ticked to indicate you have submitted an end of year summary (P14) for each employee or director for whom you completed a form P11 or equivalent record during the year.
P38A enclosed: This is left unticked to indicate you have not completed form P38A, Employer's Supplementary Return, this is because a P14 is being submitted for each employee or director.
P46 held: This is left unticked since P46 are not relevant directly to this return.
P38A completed: This is left unticked since P38A are not relevant directly to this return.
P11D declaration: Tick to indicate you have completed forms P11D, Expenses and Benefits.
Cessation date: Enter the date the PAYE reference ceased to trade otherwise leave blank.
Submitted: System maintained - this will be ticked following a successful submission.
Record saved: System maintained - this field is set to a tick once you have amended and saved the P35 record. This has to be ticked in order for the Live / Test submission option to be used to send the data. It will be assumed that by amending and saving the record that you have entered the correct values that you want to report for your payroll end of year filing.
Number of parts: This field is only shown when the PAYE reference has not been set up within the internet end of year parameters as a Normal complete submission. Enter the number of P14 parts. The number of P14 parts should be greater than 1. If only 1 part the PAYE reference should be set up within the Payroll, System maintenance option called Internet EOY return parameters for normal complete submissions. Note that sending a batch of 100 P14 records from a single system means 1 part and not 100 parts.
What do you want to do?
Values Tab
Most of the value fields are generated from the P14 records and are therefore not directly editable when used in the complete submission mode. If a P14 part and P35 part mode is being used the values may be amended to include the P14 parts submitted from other software packages. When a complete submission occurs the validation rules will check that the P14 totals match the P35 total recorded, any differences prevent submission.
Total NIC: The total employee and employer NIC excluding NI holiday, NI category P.
SSP recovered: Total SSP claimed under the Percentage Threshold Scheme.
SMP recovered: The total SMP recovered.
SMP compensation: The total SMP compensation.
SPP recovered: The total SPP recovered.
SPP compensation: The total SPP compensation.
SAP recovered: The total SAP recovered.
SAP compensation: The total SAP compensation.
NIC holiday: The total NIC holiday using category P NI. 2004-2005 is the last year this figure may be claimed. From the 2005-2006 PAYE year this field will no longer be accessible.
SSP, SMP, SPP and SAP funding: Enter the amount of funding received for SSP, SMP, SPP and SAP.
Net statutory payments: The total NIC, SSP, SMP, SPP, SAP taking into account NI holiday and funding.
P14 tax: The total tax declared on P14 for this employment.
Tax advance: The total tax advance.
Total tax: The total tax taking into account P14 declared tax, tax advance and CIS deductions.
Total tax and NIC: The total tax of 'Total tax' and 'Net statutory payments'.
Student loan: The total student loans collected having rounded each employee individually to a whole pounds figure.
Total tax, NICs and student loan: The total tax of 'Total tax' and 'Net statutory payments' and 'Student loan'.
Combined less statutory recovered: The total of 'Total tax, NICs and student loan' less 'Net statutory payments'
Total tax credits: The total tax credits paid to employees. No longer shown for tax years 2006/2007 onwards.
Tax credit funding: The total advanced funding received for tax credit payments. No longer shown for tax years 2006/2007 onwards.
Net tax credits: The total of 'Tax credits' minus 'Tax credit funding'. No longer shown for tax years 2006/2007 onwards.
Net deductions: The total of 'Net statutory payments' and 'Net tax credits'. No longer shown for tax years 2006/2007 onwards.
Subcontractor deductions: The total subcontractor tax deductions.
Total payable: The total of 'Combined less statutory recovered' and 'Subcontractor deductions'.
Total already paid: How much has already been paid over to HMRC for the PAYE year. If this field is zero when saving the P35 record a warning is shown Zero total already paid amount, are you sure you want to save this record?. If you answer No you will prompted to enter the Total already paid amount. If you answer Yes the P35 record will be saved but you will be asked to confirm the zero already paid value when using the Live / Test submission option later.
Incentive payment: How much of an incentive payment may be claimed back in the PAYE year being processed for submitting payroll end of year data electronically the previous PAYE year. Incentive payments may only be claimed by employers with less than 50 employees in the PAYE reference, referred to as 'small' employers by HMRC. The amount of the incentive payment entered will be verified against an internet end of year parameter and if too large an error message is shown May not exceed ####.##.
Total to pay: How much is to be paid = 'Total payable' minus 'Total already paid' minus 'Incentive payment'.
CIS deductions: Total of Construction Industry Scheme (CIS) deductions.
Total to pay after CIS deductions: How much is to be paid = 'Total to pay' plus 'CIS deductions'.
What do you want to do?
Audit Tab
The audit data TAB is system maintained and may be used to check when and by who a payroll P35 record has been created or amended.
The following fields are displayed on the Audit Tab. All of these fields are self-explanatory and thus no explanation is supplied.
Date created
Time created
Created by
Creation terminal
Date amended
Time amended
Amended by
Amendment terminal
What do you want to do?
What is the next process?
Your next step in the internet payroll process is for a priority 8 user to use the Maintain P14/P38 records option to make any required adjustments to P14s.
