PAYE21206 - employer records: maintain employer record: reopening an employer record (Action Guide)


To take the appropriate action when reopening an employer record, follow steps 1 - 8 below. The Guide is presented as follows

Checks to be made before reopeningStep 1
System actionSteps 2 - 5
Clerical actionSteps 6 - 7
Reopened in errorStep 8


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.

Checks to be made before reopening

  1. Review the information provided to satisfy yourself that an employer record is required

System action

  1. Use Function AMEND EMPLOYER SCHEME HISTORY to enter today’s date in the Reopened Date field

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
  1. Use Function AMEND EMPLOYER INDICATORS to review the indicators on record
  • For example, set the NOP35 / NOP35REM or contractor equivalents for years when it is clear the employer was not expected to operate PAYE
  1. Use Functions VIEW EOY RETURNS HISTORY and VIEW BROCS to ensure the systems are in line and review the intervening years
  • Where no employer annual return is required use Function CANCEL SCHEMES ONE YEAR ONLY to clear the intervening years Cancelled one year only

Note: Any outstanding returns will be issued automatically by BROCS

  1. Review ECS to ensure that all indicators (signals) are in line and make any amendments on ECS where they are not

Clerical action

  1. Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad

  2. Review whether a starter pack is required. If so

And then

  • Fax the completed stencil to the NESI Helpline on 01355 358112

Reopened in error

A reopened date cannot be amended. In the event that an employer record was reopened in error

  1. Cancel the employer record. Follow the Action Guide ‘Cancellation Of An Employer Record’ PAYE21016