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 reopening | Step 1 |
| System action | Steps 2 - 5 |
| Clerical action | Steps 6 - 7 |
| Reopened in error | Step 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
- Review the information provided to satisfy yourself that an employer record is required
System action
- 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
- 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
- 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
- Review ECS to ensure that all indicators (signals) are in line and make any amendments on ECS where they are not
Clerical action
- Use Function AMEND EMPLOYER NOTES to record your actions and
then file the papers in the employer record pad
- Review whether a starter pack is required. If so
- Complete the Notification to NESI fax stencil. For more information see subject 'NESI New Employer Stencil' PAYE20055
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
- Cancel the employer record. Follow the Action Guide ‘Cancellation Of An Employer Record’ PAYE21016
