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    1. Home
    HMRC internal manual

    PAYE Manual

    From:
    HM Revenue & Customs
    Published
    13 April 2016
    Updated:
    6 June 2025 - See all updates
    1. Back to contents
    2. PAYE46000

    PAYE46000 - Employer returns: employer return post capture: contents

    1. PAYE46001
      Introduction
    2. PAYE46010
      Captured returns - exceptions - up to 2004
    3. PAYE46015
      Changes to return receipt details post capture
    4. PAYE46020
      Checklist and declaration on P35 and P35MT - up to 2004
    5. PAYE46022
      Correcting P35 questions and declarations
    6. PAYE46023
      Correcting P35 questions and declarations 2005 onwards (Action Guide)
    7. PAYE46025
      Collection of student and postgraduate loans (CSL)
    8. PAYE46030
      ECS - processing employer return details - up to 2004
    9. PAYE46035
      Errors / omissions from employer returns
    10. PAYE46036
      Errors / omissions from employer returns (Action Guide)
    11. PAYE46040
      Form P38 review
    12. PAYE46041
      Form P38 review (Action Guide menu)
    13. PAYE46042
      Form P38 list review (Action Guide)
    14. PAYE46043
      Reviewing forms P38 and P38A (Action Guide)
    15. PAYE46045
      Form P38(S)
    16. PAYE46046
      Form P38(S) (Action Guide)
    17. PAYE46075
      Post capture checks
    18. PAYE46095
      Tax credit funding discrepancy - up to 2003
    19. PAYE46100
      Tax credits
    20. PAYE46105
      Tax table check
    21. PAYE46106
      Tax table check (Action Guide)
    22. PAYE46110
      Underpayments
    23. PAYE46111
      Underpayments (Action Guide)

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