PAYE13022 - coding: coding: general principles: budget recoding exception list type 4 - employer status inhibits P6 (Action Guide)


The cases listed are those where the system has recoded the case but is unable to issue the P6 because the employer has either ceased or is RLS or is the employer of domestics.

You must review DOMESTIC cases and others on the Main Review Exception list in accordance with the dates given in the Business Guidance Notes – Budget Recoding. Those on the Final Review Exception list should be reviewed as soon as you receive the list.

Follow steps 1 - 8 depending on the entry in the ‘Notes’ column. The guide is presented as follows

DOMESTICStep 1
ABROADStep 2
CEASEDStep 3
DECEASEDSteps 4 - 6
RLSSteps 7 - 8


For details of how to access any of the COP functions use the [Index Of Functions] button on the left of the screen.

DOMESTIC

  1. Follow the guidance for MCOEMP and TSFX in PAYE13021

ABROAD

The case has been listed because the employer is abroad.

  1. Prepare a manual P6. Date this and stockpile it for issue in accordance with the dates given in the Business Guidance Notes

CEASED

The case has been listed because the employer has ceased.

  1. Use COP Function ML to note the taxpayer record as follows
  • Enter date of leaving if known
  • If not known, and employer ceased in CY-1 enter DOL as [0504CY-1]
  • Pay and tax NIL
  • If not known and employer ceased in CY, enter DOL as [0504CY]
  • Set the NO MOVEMENT (NOMVT) signal
  • Ask the taxpayer (or employer if possible) for details of pay, tax, DOL, and so on
  • Make an ENOTE to record what you have done

DECEASED

The case has been listed because the DECEASED signal is set on the employer record.

  1. Try to find the name of the successor and issue P6. Date this and stockpile it for issue in accordance with the dates given in the Business Guidance Notes
  2. If you are unable to trace a successor, prepare a manual P6 for the executor of the deceased. Date this and stockpile it for issue in accordance with the dates given in the Business Guidance Notes
  3. Update the Employer Section and Banking Operations records

RLS

If you have a later address

  1. Prepare a manual P6. Date this and stockpile it for issue in accordance with the dates given in the Business Guidance Notes
  2. Update the Employer Section and Banking Operations records

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