PAYE21026 - employer records: maintain employer record: cessation and dormancy (Action Guide)
To cease an employer record when the employer record is
dormant follow steps 1- 8 below.
For details of how to access any of the Employer Business
Service functions use the [Index of Functions] button on the left
of the screen.
Note: After each action has been taken on EBS you
must ensure that this change is reflected on BROCS before you
proceed with the next action. This will normally be the next
working day but may sometimes be longer
- 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
- 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
- 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
- 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
- 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
- Use Function AMEND EMPLOYER INDICATORS to make the year of
cessation cancelled one year only (COYO)
- BF the case until the next 5 April
- Use Function AMEND EMPLOYER INDICATORS to set the Post indicator
- At BF use Function AMEND EMPLOYER INDICATORS to make the year of cessation COYO and remove the Post indicator
