PAYE21060 - employer records: maintain employer record: EBS – COP mismatches not reported

This subject covers the following areas

Mismatches – general

Mismatches – pre April 2001

Unreported mismatches

Mismatches – indicators and returns

Mismatches – scheme status

Mismatches – scheme type

Mismatches – general

A mismatch can arise where information entered on one computer (for an employer) conflicts with information or data held for that employer on another computer which could not be corrected automatically.

Early Morning Output (EMO) is produced from COP where the following mismatches arise with the Employer Business Service (EBS) employer record

• A cancellation or cessation date is entered on the EBS employer record

And

• EDI (Electronic Data Interchange) indicator (signal) or MTL ( Magnetic Tape List) or MTP6 ( Magnetic Tape P6) indicators is still held on the COP employer record

For more information see the Action Guide ‘Cess’n / Canc’n Date Rejection / Mag Media Set’ PAYE24016.

Mismatches – pre April 2001

There may however have been other mismatches that arose prior to April 2001 where EBS and COP employer records got out of line which were not be reported to you.

EBS accepted conflicting information from COP to keep the two records in line as far as possible. COP did not however accept conflicting information from EBS.

Mismatches between COP and EBS were exceptional, with the vast majority of employers being unaffected.

It was unlikely that the same person would enter conflicting information on different computers on the same day. It was however more likely that two people might have been handling different aspects of the same employer at the same time.

With care, these mismatches should have been kept to a minimum.

Unreported mismatches

Prior to April 2001 a mismatch would not have been brought to your attention where

• Certain indicators (signals) were set on, or removed from, the EBS employer record on the same day that an employer annual return was recorded as received on COP
• The scheme status was changed on the EBS employer record and on the same day a return for an incompatible period was recorded as received on COP
• The scheme type was changed on the EBS record and an incompatible charge was entered on the COP record

Mismatches – indicators and returns

Prior to April 2001 if P35MT and / or P35ALSO were set or removed on EBS and on the same day a return was recorded as received on COP that conflicted with this revision on EBS

• COP did not accept your amendment

And

• The computer records were out of line

This could have resulted in incorrect returns being issued at the year-end if not corrected.

The circumstances where this situation could have arisen were as follows

Mismatches – scheme status

Prior to April 2001 if you made the status of the EBS employer record Ceased, Cancelled or Dormant and on the same day there had been information reported to the COP employer record showing the employer was active

• COP would have rejected your amendment

And

• The computer records for the employer were out of line

This could have resulted in unnecessary returns and correspondence being issued.

The circumstances where this situation could have arisen were as follows

Mismatches – scheme type

Prior to April 2001 if you changed the scheme type on an EBS employer record and on the same day a P228 charge, which is incompatible with the new scheme type, was entered on the COP record

• COP rejected your amendment

And

• The computer records for the employer were out of line

This could have resulted in unnecessary returns and correspondence being issued.

The circumstances where this situation could have arisen were as follows