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General

Each employer and contractor must submit an annual return to HMRC. »Ê¹ÚÌåÓýapp return is a summary of

• PAYE and National Insurance deductions made from employees and subcontractors
• total payments of tax credits made to certain employees
• Student loan deductions made from employees who are student borrowers.

»Ê¹ÚÌåÓýapp return and relevant enclosures must be submitted normally by 19 May following the end of each deduction year. »Ê¹ÚÌåÓýapp BROCS system automatically downloads details of outstanding returns onto IDMS.

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Completing returns for customers

During the course of a call to collect employer/contractor returns your customer may ask you for help in completing the various forms and so on. You should

• explain that you are not permitted to do so but
• advise that you will help with completion by explaining what is required.

Where you assist in the completion you should make it clear that

• it is the customers responsibility for the whole of the statements on the form signed by them
• any entry subsequently found to be incorrect cannot be excused on the grounds that it was made under your guidance.

Where a customer is illiterate or so incapacitated that they cannot write

• complete the return for them
• use green ink
• note the forms 'completed by HMRC at the request of and under the instruction of (insert name of customer)'
• tell the customer that they are entirely responsible for the information given
• ask the customer to sign or make their mark on the form/return.

On return to the office

• set out in your report the circumstances in which the form/return was completed
• note the IDMS record accordingly.