PAYE21186 - employer records: maintain employer record: memo from banking operations - new or cancelled sub account (Action Guide)


To take the appropriate action when you receive a memo from Banking Operations headed ‘New sub-account’ or ‘Cancelled sub-account’, follow steps 1 - 14 below. This Guide is presented as follows

New sub-accountSteps 1 - 7
Cancelled sub-accountSteps 8 - 14


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.

New sub-account

  1. Use Function VIEW EMPLOYER NOTES and check the employer record pad to review details of any correspondence

  2. Compare the information recorded on both computers
  • Use Function VIEW EMPLOYER SUMMARY to check the position on the Employer Business Service (EBS)
  • Use Function VIEW BROCS to check the position on the BROCS record
  1. Consider the following
  • Is the start date on the employer record correct?
  • Why was the payment made?
  • Is the payment allocated to the correct employer record?
  • Is the payment allocated to the correct account sub-number?
  • Will any other payments be made?
  1. Ask the employer / contractor for any further information you need to clarify the position

  2. When you have all the information you need decide which of the following situations applies
  • The start date is incorrect and the payment is due go to step 6

Or

  • The start date is correct and the payment is not due go to step 7
  1. If the start date is incorrect
  • Use Function AMEND EMPLOYER SCHEME HISTORY to change the scheme start date to the correct date. For further guidance see subject ‘Maintain Scheme Start Date’ PAYE27020

Note: Where the scheme type is PSC or XP you must enter a ‘Date Notified’, which is the date you received the information or select one of the following check boxes

  • ‘Date Not Known’ - where you do not know the date you received the information

Or

  • ‘Date Not Applicable’ – where the update is being made from information not received from the employer
  • Tell Banking Operations to allocate the payment held in OAS to the earlier year. Quote the OAS number in your memo / telephone call
  1. If the start date is correct
  • Inform Banking Operations that the start date is correct and how to dispose of the payment. Quote the OAS number in your memo / telephone call

Cancelled sub-account

  1. Use Function VIEW EMPLOYER NOTES and check the employer record pad to review details of any correspondence

  2. Compare the information recorded on both computers
  • Use Function VIEW EMPLOYER SUMMARY to check the position on EBS
  • Use Function VIEW BROCS to check the position on the BROCS record
  1. Consider the following
  • Was the year (sub-account) cancelled on the employer record correctly, either by
  • Using Function AMEND EMPLOYER INDICATORS to set the COYO indicator for that year
  • Using Function AMEND EMPLOYER SCHEME HISTORY to cancel the employer record
  • Using Function AMEND EMPLOYER SCHEME HISTORY to set a cessation date in an earlier year
  • Why was the payment made?
  • Is the payment allocated to the correct employer record?
  • Is the payment allocated to the correct account sub-number?
  • Will any other payments be made?
  1. Ask the employer / contractor for any further information you need to clarify the position

  2. When you have all the information you need decide which of the following situations applies
  • The year was cancelled incorrectly and the payment is due go to step 13

Or

  • The year was cancelled correctly and the payment is not due go to step 14
  1. If the year has been cancelled incorrectly
  • Re-open the year (sub-account) either by
  • Using Function AMEND EMPLOYER INDICATORS remove the COYO indicator for the year
  • Using Function AMEND EMPLOYER SCHEME HISTORY to re-open a cancelled employer record. See Action Guide ‘Reopening An Employer Record’ PAYE21206
  • Using Function AMEND EMPLOYER SCHEME HISTORY to restart a ceased employer record in an earlier year. See Action Guide ‘Restarting An Employer Record’ PAYE21216

Note: Where the scheme type is PSC or XP you must enter a ‘Date Notified’, which is the date you received the information or select one of the following check boxes

  • ‘Date Not Known’ - where you do not know the date you received the information

Or

  • ‘Date Not Applicable’ – where the update is being made from information not received from the employer
  • Inform Banking Operations to allocate the payment held in OAS to the earlier year. Quote the OAS number in your memo / telephone call
  1. If the year has been cancelled correctly
  • Inform Banking Operations that the year was cancelled correctly. Quote the OAS number in your memo / telephone call

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