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

1.

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

2.

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

3.

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

4.

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

5.

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

6.

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

7.

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

8.

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