PAYE21091 - employer records: maintain employer record: employer segmentation (Action Guide)

To deal with employer enquiries relating to segmentation issues other than appeals follow steps 1 - 7 below.

Note: For employer enquiries relating to segmentation appeals follow the Action Guide ‘Employer Segmentation - Appeals’ PAYE21096

The guide is presented as follows

Letter or notice not received by employer	Step 1
RLS	Step 2
Dormant employer records	Steps 3 - 4
Reissue letter to employer	Step 5
Non appeal change	Step 6
Incentive appeal	Step 7

For details of how to access any of the Employer Business Service functions use the [Index of Functions] button on the left of the screen

Letter or notice not received by employer

Where an employer advises you that they have not received a notice informing them about segmentation

Use Function VIEW EMPLOYER SEGMENTATION to identify if the employer is a new employer set up after the annual review date

Where the segmentation band is 0 - 49 and the segmentation count is blank, this is a new employer record and a letter has not been issued at the annual review

No further action is required as a letter will be issued at the next annual review date

Where there is a number shown in the segmentation count, the appropriate letter for the segmentation band shown has been issued at the annual review. Go to step 5

RLS

Where a letter is returned RLS follow the guidance in the Action Guide ‘All Addresses RLS’ PAYE29011 to establish a new address and then

When a new address is found or additional information is obtained to complete the address use Function AMEND EMPLOYER SUMMARY to amend the business address and then go to step 6

Dormant employer records

All employer schemes including schemes where the dormant indicator is set will be subject to the segmentation count and the employer will receive the appropriate letter. If an employer contacts you to state that the scheme is dormant

Follow the guidance in the subject ‘Dormant Employer Records’ PAYE21055 to check whether the scheme should be reopened or whether the dormant indicator should remain
If the dormant indicator is to remain set, inform the employer that they will continue to receive an annual segmentation notice and that they may need to use online filing if the scheme is used in the future

Reissue letter to employer

Where the letter has been issued but not received you should

Use Function VIEW EMPLOYER SEGMENTATION to determine the segmentation band allocated

Print off the relevant letter for the particular year in the following list for the size of employer

2003

Large Employer
Medium Employer
Small Employer
Excluded Employer

2004 Letters for employers that filed online for 2003-04

Large Employer (filed online)
Medium Employer (filed online)
Small Employer (filed online)

2004 Letters for employers that have not filed online before

Large Employer (not filed online)
Medium Employer (not filed online)
Small Employer (not filed online)

2005

Large Employer (2005)
Medium Employer (2005)
Small Employer (2005)

2006

Large Employer (2006)
Medium Employer (2006)
Small Employer (2006)

Complete the letter with the relevant employer details including the date of issue
Use AMEND EMPLOYER SUMMARY to amend the business address if necessary
Use AMEND EMPLOYER NOTES to record that the letter has been reissued