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:

  1. The National Insurance Contributions Office (NICO) was formerly the Contributions Agency (CA)
  2. Form CIS25 was formerly form SC60
  3. 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 nameSituation used
DP and DCNI cases - reports to the CATo 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 RegisterTo 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 companiesTo 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 returnsTo 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 P239-1To 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 EmployersTo record all employers who employ Market Researchers and monitor whether P38A received each year from them
NIC DiscrepanciesTo record all instances where a discrepancy is reported on forms P228 / P228(Z)
Other Incentive Award schemesTo 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 P565To record details of overpayment disposals made on form P565 to DMB
P11D(b) - Modified PAYE schemesTo 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 listTo record instances where a form P39 issued to a non-resident employer and monitor its return
Potential Regulation 80 casesTo 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 preparedTo 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 PaymentsTo 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 SchemesTo 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