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-account | Steps 1 - 7 |
| Cancelled sub-account | Steps 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
- Use Function VIEW EMPLOYER NOTES and check the employer record
pad to review details of any correspondence
- 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
- 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?
- Ask the employer / contractor for any further information you
need to clarify the position
- 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
- 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
- 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
- Use Function VIEW EMPLOYER NOTES and check the employer record
pad to review details of any correspondence
- 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
- 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?
- Ask the employer / contractor for any further information you
need to clarify the position
- 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
- 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
- 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
