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 |
