ECH10160 - Employer Support Team - Customer Service - Pre and Post Transaction Rulings/Employment Income Packages

Pre and Post Transaction Requests

Pre and Post transaction requests and advice on employment income packages may arise at any time.

Where a request is made the EST must

• check ECS for
• • an LBS flag or
  • current LC activity

If the ECS check shows either in place a referral should be made following to the appropriate team.

Where neither of the above applies, the case should be

• registered ( ECH10080) and
• referred to the appropriate ESO or HO Technical

The ESO or HO Technical will

• undertake a detailed examination of the circumstances and
• provide written guidance on correct treatment within 28 days of receipt.

Where that advice requires

• PAYE/NIC to be accounted for by the employer in an open tax year or
• recovery of PAYE / NICs (open or closed years)

Normal recovery process must be followed

Duty, Interest and Penalty must be recorded on

• ECS as an employer amendment
• Broader Coverage spreadsheet where defined criteria is met ( ECH22507)