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 in your 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

Notes:

Each group is listed in alphabetical order
The National Insurance Contributions Office NICO) was formerly the Contributions Agency (CA)

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business address or correspondence address when you receive undelivered mail or are notified that the address held is no longer valid Set using EBS Function AMEND EMPLOYER SUMMARY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 CY-1 to CY-6, providing C154 not set for same year	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 CY to CY-6	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 CY-1 to CY-6, providing 87X not set for same year	Indicates that employer’s underpayment has been submitted to Enforcement Office for recovery. Set using EBS Function AMEND EMPLOYER INDICATORS
CIS36/SC35SUCC CY to CY-6, where scheme type is PSC	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 CY-1 to CY-6	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 CY to CY-6	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 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 DOME EPA NI OCPN P PSC	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 A part scheme is processed (the first return of a PSC or magnetic media scheme) The following indicators are present P227 RECONSTRUCT COLSTOP
INSPRUL CY-1 to CY-6	Indicates that there is an Inspector’s ruling which will affect the employer annual return. Set using EBS Function AMEND EMPLOYER INDICATORS
INSTIND (1) CY to CY-6 Cannot be removed if set for selected year Once set this indicator cannot be viewed. ‘Transient only’ in other words when set the indicator is not visible	Indicates that the case has been referred to the Debt Management Office because, for example An overpayment arises The case is RLS Or Enquiries have arisen after all returns have been received Set using EBS Function AMEND EMPLOYER INDICATORS when a case is referred to the Debt Management Office
INSTIND (4) Cannot be removed if set for selected year Once set this indicator cannot be viewed. ‘Transient only’ in other words when set the indicator is not visible	Set using EBS Function AMEND EMPLOYER INDICATORS when a case is referred to Enforcement Office
LUMPSUM CY to CY-6 Must not be scheme type XP	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 CY-1 to CY-6 Must be scheme types PSC or XP	Indicates that the issue of a CIS36 or SC35 to this contractor is not appropriate. Set using EBS Function AMEND EMPLOYER INDICATORS
NOCIS36 / SC35REM CY-1 to CY-6 Must be scheme types PSC or XP	Indicates that the issue of a reminder for a CIS36 or SC35 is not appropriate. Set using EBS Function AMEND EMPLOYER INDICATORS
NOP35 CY-1 to CY-6 Must not be scheme type XP If P35MT present then P35ALSO must be present	Indicates that the issue of a P35 to this employer is not appropriate. Set using EBS Function AMEND EMPLOYER INDICATORS
NOP35MTREM CY-1 to CY-6 P35MT must be present	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 CY-1 to CY-6 Must not be scheme type XP If P35MT present then P35ALSO must be present	Indicates that the issue of a reminder for form P35 is not appropriate. Set using EBS Function AMEND EMPLOYER INDICATORS
P227 CY-1 to CY-6 Must not be scheme type XP	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 CY-1 to CY-6 Must not be scheme type XP	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 CY to CY-6	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 CY to CY-6 Must not be scheme types XP DPGEN DPNI DCNI NORPRO TAS Or EPA	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 CY to CY-6 Cannot be set if REG49DET indicator present Must not be scheme type XP	Indicates that a Regulation 80 determination may be necessary. Set using EBS Function AMEND EMPLOYER INDICATORS
RECONSTRUCT CY to CY-6	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 CY to CY-6 Cannot be set if POTREG49 indicator present Must not be scheme type XP	Indicates that a Regulation 80 determination has been made. Set using EBS Function AMEND EMPLOYER INDICATORS
RNA CY to CY-6	Indicates that a refund was not made by the employer to an employee on commencement. Set using EBS Function AMEND EMPLOYER INDICATORS
TRADISP CY to CY-6 Must not be scheme type XP	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 CY-1 to CY-6	Indicates that there are unanswered questions on the P35. Set using EBS Function AMEND EMPLOYER INDICATORS
UNSIGP35 CY-1 to CY-6 Must not be scheme type XP	Indicates that the declaration and certificate on form P35 have not been signed. Set using EBS Function AMEND EMPLOYER INDICATORS
UNSIGCIS36/SC35 CY-1 to CY-6 Must not be scheme type XP or PSC	Indicates that the declaration and certificate on form SC35 or CIS36 have not been signed. Set using EBS Function AMEND EMPLOYER INDICATORS
WRONGOP CY to CY-6	Indicates that the employer has failed to operate PAYE correctly. Set using EBS Function AMEND EMPLOYER INDICATORS

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EDI Related

The following EDI form-related indicators can only be set or removed by the Online Customer Services Team (Word 24KB). 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

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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 the Internet. 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

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