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

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

3.

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?

4.

Ask the employer / contractor for any further information you need to clarify the position

5.

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

6.

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

7.

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

8.

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

9.

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

10.

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?

11.

Ask the employer / contractor for any further information you need to clarify the position

12.

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

13.

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

14.

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