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Operation |
Walkthrough template - SOP2550Resource: Caseworker/Support |
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Step 1: Open template
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| 1 |
Open template
(This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
An optional Walkthrough template is available (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)
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Steps 2-4: Employers name and PAYE reference, Index, Number of checks
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| 2 |
Employers name & PAYE reference |
Insert name and PAYE reference in the fields |
| 3 |
Index |
The index page shows a list of Walkthrough checks. For a full review you should test all of the employers systems. If it is an Aspect case you are only required to do the checks that are relevant to the case you are working on. |
| 4 |
Number of checks |
The number of checks are specific to each case. You should undertake the minimum number of checks to satisfy that the system is operating correctly - this could be just one record. If an inaccuracy is discovered your check need to be widened. |
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Steps 5-6: Payroll Walkthrough, Remittance Walkthrough
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| 5 |
Payroll Walkthrough |
The Payroll Walkthrough check confirms whether the employer system ensures:
- the remuneration which should be shown on the Deductions Working sheets is shown , and
- the appropriate deductions /additions have been made
You should scroll down to Payroll Walkthrough - This template details the checks that are required. (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)For CIS Cases - make sure you use the CIS Walkthrough template including the remittance template and material test |
| 6 |
Remittance Walkthrough |
The 'Remittance Walkthrough' is to confirm that the employer has paid the correct amount of Tax, NIC and Student Loan Deductions at the right time. You should
- scroll down to Remittance section on the Walkthrough Template:
- obtain a copy of a payslip for each one (preferably a different pay period for each) within the 12 months prior to the open letter being issued
You should use the following to test the payroll systems - SEES - PAYE Calculator. (This text has been withheld because of exemptions in the Freedom of Information Act 2000)Employers CD-ROMNIRS Calculation Support |
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Steps 7-11: P35 Walkthrough, Car/Fuel benefit, Class 1A / Class 1 on P111D Walkthrough, Statutory Sick Pay (SSP), Statutory Maternity Pay (SMP)
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| 7 |
P35 Walkthrough |
The purpose of this Walkthrough is to confirm that the form P35 shows the correct amount of tax and NIC due and does not omit any employees.
- Scroll down to the P35 Walkthrough section on the Walkthrough Template.
- Check the Tax/NI deducted figures against those reported on the latest P35.
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| 8 |
Car/Fuel benefit |
This check will make sure that the employer has correctly calculated car/fuel benefits. The Walkthrough template provides guidance on how to carry out the check and populate the fields. |
| 9 |
Class 1A / Class 1 on P11D Walkthrough |
This Walkthrough is to make sure that Class 1A or Class 1 NIC has been correctly paid and accounted for on liable benefits and pecuniary liabilities. You should
- scroll down to the section on the Walkthrough template which provides guidance on how to carry out the checks and populate the fields.
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| 10 |
Statutory Sick Pay (SSP) |
This Walkthrough is to confirm the employer has correctly operated SSP. For guidance on the checks required, you should
- scroll down to SSP section on systems template and populate the fields.
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| 11 |
Statutory Maternity Pay (SMP) |
This Walkthrough is to confirm the employer has correctly operated SMP. For guidance on the checks required you should
- scroll down to SMP section on the Walkthrough template and populate the fields.
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Steps 12-17: Student Statutory Adoption Pay (SAP)/ Ordinary Statutory Paternity Pay (OSPP)/ Additional Statutory Paternity Pay (ASPP), Student Loan Walkthrough, Quality Standards, Caseflow
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Student Statutory Adoption Pay (SAP) / Ordinary Statutory Paternity Pay (OSPP)/ Additional Statutory Paternity Pay (ASPP) |
This Walkthrough is to confirm the employer has correctly operated SAP/OSPP/ASPP. For guidance on the checks required you should
- scroll down to SMP section on the Walkthrough template and populate the fields.
- See Statutory Payment Manual
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| 13 |
Student Loan Walkthrough |
This Walkthrough is to make sure that all student loan borrowers have been identified and that correct deductions have been made according to SL3 Student Loan Deductions booklet. This can be found on the HMRC Internet - 'Student Loans' - Calculating |
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Capture the documents in Caseflow |
Save the Walkthrough template in the Document Store.See (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
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Saving documents for ECS cases |
Save the Walkthrough template in the SEES folder. |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
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Caseflow - recording Effort & Set up/Updating BFs. |
Ensure you update the Effort and Set/Update BFs after every action where required. You can do this from the Take Action drop down box. |
