PAYE21085 - employer records: maintain employer record: employer- related electronic files
A file (formally known as an establishment file) is a
permanent record of a particular subject that is retained by a
person or section. It is used to record certain information and may
have various uses within your office.
This subject looks at the files that are relevant to
employer-related work and provides a brief overview for each.
Notes:
- The National Insurance Contributions Office (NICO) was formerly
the Contributions Agency (CA)
- Form CIS25 was formerly form SC60
- From June 2006 most of the information contained in the establishment files should be transferred to electronic storage as part of the Better Management of Electronic Information (BMoEI) initiative
| File name | Situation used |
| DP and DCNI cases - reports to the CA | To record all employer
records set up under these scheme types
To control issue of NIC material to the taxpayer in early March each year |
| Electronic P14 Register | To record all employer records that use magnetic media arrangements, monitor receipt of magnetic media / EDI invoices |
| Employers with employees seconded abroad - earnings paid by overseas companies | To record all instances where an employer has requested on form P350 a deferment in the reporting and payment of secondary NICs due on payments made by overseas companies to their employees seconded abroad |
| Employers making mistakes on EOY returns | To record all employer records where an error has been identified and details of the error(s) |
| Forms 125(Z) | To record all instances where form 125(Z) sent, along with cheque received) to Banking Operations |
| Forms P239-1 | To retain forms P239-1 for all instances where action has been taken to process a year that is CY-7 or earlier |
| Free of Tax (FOT)
Known also as Tax Tables G | To record all employers
operating a net payments (FOT) system
To control issue of Tax Tables G and FOT 1 leaflet |
| Market Research Employers | To record all employers who employ Market Researchers and monitor whether P38A received each year from them |
| NIC Discrepancies | To record all instances where a discrepancy is reported on forms P228 / P228(Z) |
| Other Incentive Award schemes | To record details of
providers where they have made a payment to other peoples employees
To contact providers for forms P11D for individuals in receipt of awards |
| Overpayment disposal instructions - control list for forms P565 | To record details of overpayment disposals made on form P565 to DMB |
| P11D(b) - Modified PAYE schemes | To record instances where employers who operate a modified PAYE scheme involving the treatment of earnings paid or part paid overseas seek a deferment on the submission of form P11D(b) until 31 January following the end of the relevant tax year |
| P39 list | To record instances where a form P39 issued to a non-resident employer and monitor its return |
| Potential Regulation 80 cases | To retain papers referred
to you relating to additional tax paid by an employer to a director
To monitor whether tax deducted correctly from these payments |
| Pro-forma P37 prepared | To record all cases where
employer records with a DOME scheme type are closed
Report cases to Banking Operations advising P37 received and not to send P37 to that employer |
| Service Companies - Deemed Payments | To record cases where a provisional deemed payment has been calculated under the service company provisions on or with the P35 End of Year return |
| Taxed Award Schemes | To record names and the
employer reference and Accounts Office reference for each award
provider
To control annual issue of forms P35(TAS) Note: All these schemes are administered by the Incentive Award Unit |
