As part of the process of preparing the PAYE year-end return for submission to the Government Gateway this screen is used to add and amend details of the return as appropriate.

The Government has different classes of users submitting documents to the gateway. Liberty Accounts currently supports 2 types of sender:

Liberty Accounts cannot provide any advice about your classification but if you may contact us if you are a category other than Employer or Agent and are trying to make a submission using Liberty Accounts.

After April the Inland Revenue will provide the ability for users to make test submissions to the Gateway. A test submission will be treated in exactly the same way as a live submission but will not be treated as an actual return by the Government.

Cessation date is only required where the organisation has ceased to trade and may be used for "in year" submissions.

Total of Employee and Employer contributions payable for NI categories other than "P" as recorded in Liberty Accounts payroll.

Total of all the tax deducted from employees in this employment/PAYE year as recorded in Liberty Accounts payroll.

Record any advances received from the Inland Revenue during the year to pay for tax refunds. It is up to the user to decide a means of recording the figures through the year.

Record any deductions made from contractors under the Construction Industry Scheme. It is up to the user to decide a means of recording the figures through the year.

Total of all the tax deducted from employees in this employment/PAYE year as recorded in Liberty Accounts payroll + advance received from Inland Revenue to refund tax + deductions made from subcontractors.

Sum of Total Tax and Total NIC for the submission.

Total of student loan deductions for this PAYE year/employment as recorded in Liberty Accounts payroll.

Sum of Total NICs/Tax plus Student Loan Deductions for the submission.

Refer to www.inlandrevenue.gov.uk for information on current rates and thresholds applying to Small Employer Relief. As at 2004/2005 businesses paying less than £45,000 p.a. in National Insurance contributions were eligible for Small Employer Relief.

If the business is defined in the business profile as entitled to Small Employer Relief Liberty Accounts will calculate the SMP/SPP/SAP that may be recovered (100%) and the NIC compensation that may be claimed by the employer (4.5%). Note that the calculation is applied as part of the payroll run so if your Small Employer status changes mid-year you should take professional advice.

If the user defines their business as not entitled to Small Employer Relief Liberty Accounts will calculate the SMP/SPP/SAP that may be recovered (92%) using the standard rate.

SSP recovered for the year. Liberty Accounts calculates all SSP you have paid during the year. You will need to adjust the figure from your records of SSP recovered each month under the The Percentage Threshold Scheme.

From IR Booklet (E14) - You may be able to recover some of the SSP you have paid. The Percentage Threshold Scheme (PTS) is designed to help employers who have a high proportion of their workforce sick at any one time so it is not restricted only to small businesses.

Unless you qualify under the PTS, you are not entitled to recover any of the SSP paid to your employees.

The amount of SMP recovered for the year is calculated by Liberty Accounts based on the total SMP paid during the year and whether Small Employer Relief was selected when preparing the year end submission.

Note that if you calculate and record Small Employer Relief on a month by month basis your figures for the year may differ due to rounding issues. Simply overwrite the figures calculated by Liberty Accounts with your own figures.

The amount of NIC Compensation on SMP for the year is calculated by Liberty Accounts based on the total SMP paid during the year and whether Small Employer Relief was selected when preparing the year end submission.

Note that if you calculate and record Small Employer Relief on a month by month basis your figures for the year may differ due to rounding issues. Simply overwrite the figures calculated by Liberty Accounts with your own figures.

The amount of SPP recovered for the year is calculated by Liberty Accounts based on the total SPP paid during the year and whether Small Employer Relief was selected when preparing the year end submission.

Note that if you calculate and record Small Employer Relief on a month by month basis your figures for the year may differ due to rounding issues. Simply overwrite the figures calculated by Liberty Accounts with your own figures.

The amount of NIC Compensation on SPP for the year is calculated by Liberty Accounts based on the total SPP paid during the year and whether Small Employer Relief was selected when preparing the year end submission.

Note that if you calculate and record Small Employer Relief on a month by month basis your figures for the year may differ due to rounding issues. Simply overwrite the figures calculated by Liberty Accounts with your own figures.

The amount of SAP recovered for the year is calculated by Liberty Accounts based on the total SAP paid during the year and whether Small Employer Relief was selected when preparing the year end submission.

Note that if you calculate and record Small Employer Relief on a month by month basis your figures for the year may differ due to rounding issues. Simply overwrite the figures calculated by Liberty Accounts with your own figures.

The amount of NIC Compensation on SAP for the year is calculated by Liberty Accounts based on the total SAP paid during the year and whether Small Employer Relief was selected when preparing the year end submission.

Note that if you calculate and record Small Employer Relief on a month by month basis your figures for the year may differ due to rounding issues. Simply overwrite the figures calculated by Liberty Accounts with your own figures.

The user should enter any NIC holiday claimed during the year.

If at any time during the year you receive funding from the Inland revenue to make statutory payments you should record the amounts and enter the total amount for the year here.

This is the total of:-

Total NICs/Tax and Student Loan
 minus
Net Statutory Payments Recovered

Combined deductions less statutory pay recovered
 plus
Deductions from Sub-Contractors

This should be the NIC's and tax the user has actually paid to the Inland Revenue. The initial figure calculated by Liberty Accounts is based on the assumption that all the liabilities for the year have been paid based on payroll calculations. Enter the correct amount if it is different.

Amount of incentive payment paid to business for using electronic submission before it is manadatory. Amount will not be greater than £500 for 06/07 submissions.

Amount Payable for the Year
 less
NICs/Tax Paid Already
 less
Incentive Payment received during the year

Only complete this field if you are a Limited Company that has had CIS deductions made from payments received for work in the construction industry.

Amount Now Payable
 less
CIS Deductions Suffered

Have you included a form P14, End of Year Summary or a form P38(S), Student Employees for every person in your paid employment, either on a casual basis or otherwise, during the tax year for the return being submitted?

If you have to answer "No" then you will need to separately send a form P38A Employer's Supplementary Return. This will not impact your eligibility for electonic filing incentive payments.

Liberty Accounts will include P14 data for every employee, provided they have been processed through Liberty Accounts payroll.

Did you make any "free of tax" payments to an employee? In other words did you bear any of the tax yourself rather than deduct it from the employee?

So far as you know, did anyone else pay expenses or in any way provide vouchers or benefits to any of your employees whilst they were employed by you during the year?.

Did anyone employed by a person or company outside the UK work for you in the UK for 30 or more days in a row?.

Have you paid any of an employee's pay to someone other than the employee, for example to a school?

Do the rules relating to services provided through an intermediary (sometimes known as IR35) apply to any work carried out by any worker listed on this return?

If the answer is "Yes" to part 1 you should answer part 2 according to whether you can confirm that either sufficient amounts of employment income have been paid to reduce the deemed payment to nil or that a deemed payment has been included on their form P14?

The only valid value for this field is "Yes".

The person who submits this return certifies and declares that the return includes P14 information for each employee and director for whom the business was required t complete a form P11 Deductions Working Sheet, (or equivalent record) during the year.

The person who submits this return certifies and declares whether a P38A Employer's Supplementary return is due or not.

If a P38A is due it can be sent either as hardcopy, or using the Government Online Filing facilities without impacting eligibility for the electronic filing incentive.

The person who submits this return certifies and declares whether P11D and P11D(b), Returns of expenses payments, benefits and class 1A contributions are due or not.