PAYE14060 - coding: coding functions: function CD: P6 - P9 non-issue list

When and why you will see P6 - P9 non-issue list

If the computer cannot print and issue forms P6 or P9 (but no error message was displayed when using COP Function CD), a list is produced as part of Early Morning Output. It is headed FORMS P6 OR P9 COULD NOT BE ISSUED IN THE FOLLOWING CASES DUE TO INHIBITION ON EMPLOYER`S RECORD.

What list shows

• The employer reference
• The taxpayer's name
• The taxpayer's National Insurance number
• The reason forms P6 and P9 were not issued

What you must do

The following tells you what to do with cases that appear on the P6-P9 non - issue list.

DOMESTIC

This is a domestic (simplified deduction scheme), which is used for employers of personal or domestic employees at the employer's home

• Use COP Function CD to obtain details of the new code
• Prepare and issue to the employer form P12
• Use COP Function CD to set the MCOEMP and TSFX signals on the COP record

RLS

The employer's, or the correspondence address is not known.

• Make sure the Employer Unit knows the employer is RLS
• If you consider it a practical proposition, ask the taxpayer for the employer's current address

Otherwise

• Note the employer's file so that the P6 or P9 can be reissued if a later address becomes available

DECEASED

The DECD signal is set on the employer record.

• Find out the name of the person now running the business and issue form P6 to them
• If unsuccessful, issue form P6 to the executor of the deceased
• Pass the papers to the Employer Unit to update the employer’s and Debt Management & Banking (DMB) records
• Use COP Function CD to issue the P6 or P9

ABROAD

The employer address is abroad

• Prepare and issue a manual P6 or P9