COG200250 - Preparation: employer compliance: small and medium enterprises: accept case/SIP - SOP1100
To accept SIP follow steps 1 - 23 below
Step 1-3: Accept case
Step 4: Review e-SIP
Steps 5-10: RID, BROCS, P35, P38A, P11D and P11D(b)
Steps 11-16 PSA, Dispensations, Director, Internet and Experian
Steps 17-20: Fame / Dash, Student Loans, Statutory Payments, DTR Lite Notes
Step 21: Tax Treatment Qualifying Test (TTQT)
Step 22: Consider Cross Tax Activity and Cross Tax Evasion
Step 23: Initial Feedback
| Step | Operation | Accept Case/SIP - SOP1100Resource - Caseworker | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Step 1-3: Accept case |
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| 1 | Review | Are there sufficient risks to proceed?If yes see step 2If not see COG200300 and reject the case | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | Conflict of interest | Is there a conflict of interest?If yes reassign the case to your manager via ECS/caseflow with a note explaining whyIf not proceed to step 3 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | Accept the case | Accept the case on ECS/caseflowRecord Local Compliance identifier in the compliance review field in EBS employer notesThe prescribed format is
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Step 4: Review e-SIP |
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| 4 | Review e-SIP(This text has been withheld because of exemptions in the Freedom of Information Act 2000) | The EC SIP is sent via Email from your manager or alternatively can be found in your teams CAF.(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000) | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Steps 5-10: RID, BROCS, P35, P38A, P11D and P11D(b) |
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| 5 | RID | The Risk Initiation Document (RID) shows the information from which the SIP has been built that is, a profile which has been raised or a review of third party information. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | BROCS | Business Review of the Collection Service (BROCS) is an on line and batch system which holds all PAYE employers within the United Kingdom (approximately 1.5 million schemes). (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
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| 7 | P35 | The P35 Employer Annual Return forms part of the employers’ end of year return with form P14. Employers complete a form P35 if they prepared a P11 deductions working sheet (or equivalent) for any of their employees during the Tax Year. The P35 is used to report the year’s total PAYE Income Tax deductions, National Insurance contributions and recovered statutory payments for all P11 employees. You should check whether the return has been submitted on time. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8 | P38A | A P38A return lists workers who have received pay which has not been subject to PAYE. (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
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| 9 | P11D | A form P11D is completed by the employer when they provide expenses or benefits (or to members of their family or household) to the employee who earns at a rate of £8500 per year or more. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 10 | P11D(b) | Form P11D(b) is used at the end of the Tax Year to report two key things:
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Steps 11-16 PSA, Dispensations, Director, Internet and Experian |
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| 11 | P9D | A form P9D is completed by the employer when they provide expenses or benefits (or to members of their family or household) to the employee who earns at a rate less than £8500 per year. Benefits reported on forms P9D do not need to be included on form P11D (b) | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 12 | PSA | This is an administrative tool which allows an employer to pay small benefits without completion of forms P11D. See
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| 13 | Dispensation | See COG907080 for details of when dispensation can be given | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Steps 17-20: Fame / Dash, Student Loans, Statutory Payments, DTR Lite Notes |
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| 17 | Fame / Dash | Fame and Dash are databases which contain information about companies in the UK and Ireland. If you require further information visit - www.Bvdep.com | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 18 | Student Loans | This screen shows a list of employees who have taken out student loans.(This text has been withheld because of exemptions in the Freedom of Information Act 2000) | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 19 | Statutory Payments | You should check the observation box for any comments about Statutory payments. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 20 | DTR Lite Notes | This tab contains Departmental Trader Register (DTR) information | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Step 21: Tax Treatment Qualifying Test (TTQT) |
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| 21 | Tax Treatment Qualifying Test (TTQT) | TTQT process is run by RIS when preparing a SIP “for information only” purposes. Further requests should only be actioned if you consider the contractor/subcontractor has not met their compliance obligations and the annual TTQT is not yet due. Information in (This text has been withheld because of exemptions in the Freedom of Information Act 2000) (This text has been withheld because of exemptions in the Freedom of Information Act 2000)COG910110- Cancellation of Gross Payment Registration (refer to the manager where information gathered shows ‘fail’ from any ad hoc TTQT. The possible removal of Gross Payment Status as part of the annual TTQT, is actioned electronically if certain criteria are not met. This could be applied at any date since preparation of the SIP and prior to any review visit taking place. It is therefore essential that payment status is checked the day before a review visit takes place to enable you to check any records considering the appropriate tax treatment. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Step 22: Consider Cross Tax Activity and Cross Tax Evasion |
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| 22 | Consider Cross Tax Activity and Cross Tax Evasion | The Local Compliance guidance for Cross Tax activity and Cross Tax Evasion are mandatory and need to be followed, for more information see:(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000) (This text has been withheld because of exemptions in the Freedom of Information Act 2000) (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Step 23: Initial Feedback |
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| 23 | Initial Feedback(This text has been withheld because of exemptions in the Freedom of Information Act 2000) | For the initial feedback you need to scroll to the ‘Initial feedback’ tab. Select ‘Accepted’ on the drop down menu. Comments are optional at this stage.Caseflow cases do not require the caseworker to send initial feedback.For electronic EC SIP the feedback stencil should be returned.(This text has been withheld because of exemptions in the Freedom of Information Act 2000) | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
