PAYE21206 - Employer records: maintain employer record: re-opening an employer record (Action Guide)

To take the appropriate action when re-opening an employer record, follow steps 1 - 9 below. The Guide is presented as follows

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.

Action before re-opening

1.	Review the information provided to satisfy yourself that an employer record is required
2.	For years 2008 onwards, where the employer record is scheme type PSC or XP
	Prior to re-opening the employer record, send a WAM to the CIS Centre, Newry, flagged ‘Immediate - Scheme changes’ confirming that you intend to re-open the EBS employer record and the reason why
	Wait for a response from Newry before updating EBS (this should be received within 24 hours)

3.	Use Function AMEND EMPLOYER SCHEME HISTORY to enter today’s date in the Reopened Date field
	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
4.	Use Function AMEND EMPLOYER INDICATORS to review the indicators on record
	For example, set the NOP35 / NOP35REM for years when it is clear the employer was not expected to operate PAYE
5.	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 if appropriate
	Note: Any outstanding returns will be issued automatically by BROCS
6.	Review ECS to ensure that all indicators (signals) are in line and make any amendments on ECS where they are not

7.	Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad
8.	Review whether a starter pack is required. If so
	Use EBS Function PROSPECTIVE / STARTER PACK and select the Existing Employer radio button And then
	Select the appropriate scheme type to arrange for the relevant pack to be issued

	A re-opened date cannot be amended. In the event that an employer record was re-opened in error
9.	Cancel the employer record. Follow the Action Guide ‘Cancellation Of An Employer Record’ PAYE21016

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