PAYE21075 - employer records: maintain employer record: employer indicators
Employer indicators are set on an employer record to show
actions and / or circumstances that have or need to be taken.
It is essential that these indicators (signals) are
reviewed and kept up to date inyour day to day work.
The table below describes each indicator, the circumstances
when they are set and by whom
(if it is not by a Processing Office).
They are grouped into the following areas
Non Year Related
Year Related
EDI Related
FBI Related
Notes:
- Each group is listed in alphabetical order
- The National Insurance Contributions Office NICO) was formerly the Contributions Agency (CA)
Non Year Related
| Indicators | Circumstances |
| ABROAD | Indicates that an
employer's address is abroad
Set using EBS Function ADDRESS SEARCH |
| AMSO | Indicates an employer
operating a modified system of PAYE for Market Researchers as
agreed by HMRC
Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of instructions from PSN PAYE Technical, Shipley. Do not set for years 2007-08 onwards |
| DECEASED | Indicates that an
employer with a Trade Class Status I is known to have died
Set using EBS Function AMEND EMPLOYER INDICATORS when notification of death is received |
| DLO | Indicates that a DLO address has been retrieved from Function ADDRESS SEARCH |
| ENFORCE | Indicates that recovery
proceedings have been commenced by the Debt Management Office
Set by BROCS - view only |
| INSOLVENT | Indicates that the
employer is insolvent
Set by BROCS - view only |
| NES-EX | Indicates that the
employer is exempt from the New Earnings Survey
Set and cancelled using EBS Function AMEND EMPLOYER INDICATORS on the instructions of PSN PAYE Technical, Shipley |
| NO INCENTIVE | Indicates that the
employer should not receive the tax-free incentive for online
filing for years up to 2008-09
Set and cancelled using EBS Function AMEND EMPLOYER INDICATORS Note: This must not be set for any year if DMB have already issued the repayment for that year |
| POST | Indicates that
correspondence is held in the working range or on BF.
Set using EBS Function AMEND EMPLOYER INDICATORS |
| RLS | Set for either the
business address or correspondence address when you receive
undelivered mail or are notified that the address held is no longer
valid
Set using EBS Function AMEND EMPLOYER SUMMARY |
| SPEC | Indicates that special
care is needed when handling this employer.
Set using EBS Function AMEND EMPLOYER INDICATORS |
Year Related
Note:The years for which the indicator can be set, and conditions for
setting that indicator are shown where appropriate
From 6 April 2004 the Income Tax (Pay As You Earn)
regulations 2003 replaced the Income Tax (Employments) Regulations
1993. The following text refers to the new Regulation numbers,
however some Forms and Functions refer to the old Regulation
number
| Indicators | Circumstances |
87X
| Indicates the Debt
Management Office’s intention to take local recovery
proceedings
Set using EBS Function AMEND EMPLOYER INDICATORS after the review of form C87X and / or form IDMS11 |
| ADVANCE | Indicates that an advance
has been made to the employer
Set by BROCS - view only |
AUDREP
| Indicates that an Audit
Report shows employer failed to prepare deduction working sheets
for employees
Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of forms ECR203 or ECR251 |
C154
| Indicates that
employer’s underpayment has been submitted to Enforcement
Office for recovery.
Set using EBS Function AMEND EMPLOYER INDICATORS |
CIS36/SC35SUCC
| Indicates that ownership
of the business has changed, and the new owner has taken over the
old owner’s pay records
Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of form SC35 or CIS36 marked succession |
COLSTOP
| Indicates that the Debt
Management Office has asked the Processing Office to stop issuing
correspondence in respect of outstanding underpayment or
overpayment
Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of instructions from a Debt Management Office |
COMPREP
| Indicates that NICO has
reported that the employer has a compliance failure
Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of a report from NICO |
| COYO | Indicates that the year
on the employer record has been cancelled one year only.
Set using EBS Function AMEND EMPLOYER INDICATORS or CANCEL SCHEME ONE YEAR ONLY |
| CSL | Indicates a business
employing individuals with student loans
Student Loan Service (SLS) passes details automatically to both BROCS and EBS of any student loan employers by setting an indicator on both computers |
| DORMANT | Indicates that the year
on the employer record has been cleared as dormant
Set using EBS Function AMEND EMPLOYER SCHEME HISTORY |
| FILED ONLINE | This is indicator is set
when the original return has been filed online. It is only
available from 2005 onwards.
Set using EBS Function AMEND EMPLOYER INDICATORS when the original return has been filed online, but the indicator has not been set automatically |
| FUNDING DISCREPANCY
Only applicable to scheme types
| Indicates that a
discrepancy has arisen between the amount entered in TAX CREDITS
FUNDING field and amount held on Tax Credit System computer when
using EBS Function CAPTURE EOY RETURN DETAILS
The box is automatically ticked when a funding discrepancy is identified |
| INHIBIT UP/OP | Set automatically (or
manually) when using EBS Function CAPTURE EOY RETURN DETAILS if
|
INSPRUL
| Indicates that there is
an Inspector’s ruling which will affect the employer annual
return.
Set using EBS Function AMEND EMPLOYER INDICATORS |
INSTIND (1)
| Indicates that the case
has been referred to the Debt Management Office because, for
example
Or
|
INSTIND (4)
| Set using EBS Function AMEND EMPLOYER INDICATORS when a case is referred to Enforcement Office |
LUMPSUM
| Indicates that the
employer has been authorised to give provisional tax relief on a
lump sum payment
Set using EBS Function AMEND EMPLOYER INDICATORS when information received from PAYE section |
NOCIS36 / SC35
| Indicates that the issue
of a CIS36 or SC35 to this contractor is not appropriate.
Set using EBS Function AMEND EMPLOYER INDICATORS |
NOCIS36 / SC35REM
| Indicates that the issue
of a reminder for a CIS36 or SC35 is not appropriate.
Set using EBS Function AMEND EMPLOYER INDICATORS |
NOP35
| Indicates that the issue
of a P35 to this employer is not appropriate.
Set using EBS Function AMEND EMPLOYER INDICATORS |
NOP35MTREM
| Indicates that the issue
of a reminder for the return is not appropriate.
Set using EBS Function AMEND EMPLOYER INDICATORS This indicator will be invalid from April 2004 and be removed from EBS functionality from April 2005 |
NOP35REM
| Indicates that the issue
of a reminder for form P35 is not appropriate.
Set using EBS Function AMEND EMPLOYER INDICATORS |
P227
| Indicates that the
Processing Office has asked the Debt Management Office to decide
what to do about a discrepancy in P14 / P35 details.
Set using EBS Function AMEND EMPLOYER INDICATORS |
P229
| Indicates that a
repayment claim has been made by the employer, but form P35 is
still outstanding.
Set using EBS Function AMEND EMPLOYER INDICATORS |
P35ALSO
| Indicates that the
employer requires a form P35 in the general issue in addition to
the P35MT
Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of notification by the employer This indicator will be invalid from April 2004 and be removed from EBS functionality from April 2005 |
P35MT
| Indicates that the
employer is within the magnetic tape arrangements
Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of a memo from NICO This indicator will be invalid from April 2004 and be removed from EBS functionality from April 2005 |
POTREG49
| Indicates that a
Regulation 80 determination may be necessary.
Set using EBS Function AMEND EMPLOYER INDICATORS |
RECONSTRUCT
| Indicates that something
has occurred that will affect the End of Year return from an
employer, such as records lost or destroyed.
Set using EBS Function AMEND EMPLOYER INDICATORS |
| RECPRO | Indicates recovery
proceedings are being taken by the Debt Management Office
Set using EBS Function AMEND EMPLOYER INDICATORS |
REG49DET
| Indicates that a
Regulation 80 determination has been made.
Set using EBS Function AMEND EMPLOYER INDICATORS |
RNA
| Indicates that a refund
was not made by the employer to an employee on commencement.
Set using EBS Function AMEND EMPLOYER INDICATORS |
TRADISP
| Indicates that a trade
dispute has occurred which affects the End of Year returns for an
employer.
Set using EBS Function AMEND EMPLOYER INDICATORS |
UNQUEST
| Indicates that there are
unanswered questions on the P35.
Set using EBS Function AMEND EMPLOYER INDICATORS |
UNSIGP35
| Indicates that the
declaration and certificate on form P35 have not been signed.
Set using EBS Function AMEND EMPLOYER INDICATORS |
UNSIGCIS36/SC35
| Indicates that the
declaration and certificate on form SC35 or CIS36 have not been
signed.
Set using EBS Function AMEND EMPLOYER INDICATORS |
WRONGOP
| Indicates that the
employer has failed to operate PAYE correctly.
Set using EBS Function AMEND EMPLOYER INDICATORS |
EDI Related
The following EDI form-related indicators can only be set or removed by Online Customer Services Team. These indicators are however displayed in Function VIEW EMPLOYER INDICATORS by selecting the [EDI/FBI] button which will be available to select if any of these indicators are present.
| Indicators | Circumstances |
| Intent To File | Set when an employer or person acting on behalf of the employer wishes to send forms via Electronic Data Interchange (EDI) |
| P6 Daily | Set if an employer wishes to receive daily P6 forms from HMRC via EDI |
| P6 Bulk | Set if an employer wishes to receive bulk P6 forms from HMRC via EDI |
| P9 Daily | Set if an employer wishes to receive daily P9 forms from HMRC via EDI |
| P9 Bulk | Set if an employer wishes to receive bulk P9 forms from HMRC via EDI |
| SL1/2 | Set if an employer wishes to receive student loan forms SL1 and SL2 from HMRC via EDI |
| TC700 Series | Set if an employer wishes to receive tax credit forms TC700, TC701, TC702, TC703 & TC704 from HMRC via EDI |
FBI Related
The following PAYE Online for Employers - Internet (formerly known as FBI) form related indicators are all set automatically if an employer enrols for that service via theInternet. These indicators are however displayed in Function VIEW EMPLOYER INDICATORS by selecting the [EDI/FBI] button which will be available to select if any of these indicators are present.
| Indicators | Circumstances |
| Intent To File | Set automatically when an employer or person acting on behalf of the employer registers their intention to send forms via the Internet |
| P6 Daily | Set automatically if an employer has enrolled to receive daily P6 forms from HMRC via the Internet |
| P6 Bulk | Set automatically if an employer has enrolled to receive bulk P6 forms from HMRC via the Internet |
| P9 Daily | Set automatically if an employer has enrolled to receive daily P9 forms from HMRC via the Internet |
| P9 Bulk | Set automatically if an employer has enrolled to receive bulk P9 forms from HMRC via the Internet |
| SL1 / 2 | Set automatically if an employer has enrolled to receive student loan forms SL1 and SL2 from HMRC via the Internet |
