PAYE21026 - Employer records: maintain employer record: cessation and dormancy (Action Guide)

1.

Use Function AMEND EMPLOYER SCHEME HISTORY to remove the dormant indicator for the year of cessation

On the next working day, when the record has been updated

2.

Use Function VIEW BROCS to check whether the BROCS record has been updated to make the year ‘live’

• If the record has not been updated put to one side to review on the following day

Otherwise

• Go to step 3

3.

Use Function AMEND EMPLOYER SCHEME HISTORY to enter a cessation date

On the next working day, when the record has been updated

Note: Where the scheme type is PSC or XP you must enter a ‘Date Notified’, which is the date you received the information or select one of the following check boxes

• ‘Date Not Known’ - where you do not know the date you received the information

Or

• ‘Date Not Applicable’ - where the update is being made from information not received from the employer

4.

Use Function VIEW BROCS to check whether the BROCS record has been updated to show that it has ceased

• If the record has not been updated put to one side to review on the following day

Otherwise

• If the year of cessation is CY-1 or earlier go to step 5 and 6

Otherwise

• Go to step 7

5.

Request the ECS Penalty Officer to discharge any interim penalties which may have been raised and set the ECS Temporary Inhibition Signal for the cancelled year

6.

Use Function AMEND EMPLOYER INDICATORS to make the year of cessation cancelled one year only (COYO)

7.

BF the case until the next 5 April

• Use Function AMEND EMPLOYER INDICATORS to set the Post indicator

8.

At BF use Function AMEND EMPLOYER INDICATORS to make the year of cessation COYO and remove the Post indicator