PAYE21210 - employer records: maintain employer record: reopening years cancelled one year only

When to reopen years COYO?

You may need to reopen a year on an employer record which was previously cancelled one year only when either

• You establish that a return is due for the year

Or

• The ‘COYO’ indicator has been set in error

How to reopen years COYO

If you have decided that a year on an employer record should be reopened, which was previously COYO, the employer record can be updated to reflect this in one of two ways. Either by

• Unsetting the year-related indicator ‘COYO’ using Function AMEND EMPLOYER INDICATORS

Or

• Using Function CANCEL SCHEMES ONE YEAR ONLY

The normal rule of thumb in deciding which function you should use is

• Use Function AMEND EMPLOYER INDICATORS if you want to update one employer record

Or

• Use Function CANCEL SCHEMES ONE YEAR ONLY if you want to update multiple employer records at the same time

Both methods will update the Employer Business Service (EBS) employer record in the same way and send the information overnight to BROCS and ECS.

As a result the BROCS and ECS records will be reopened to expect receipt of an EOY return.

As a consequence BROCS will take action to pursue the return. Where you already hold a return for the year, you can stop BROCS taking any action by setting one of the following groups of year-related indicators using Function AMEND EMPLOYER INDICATORS

Note: You must not record receipt of a return on to EBS on the same day that year was reopened