PAYE21215 - employer records: maintain employer record: restarting an employer record

It is possible to restart an employer record which was previously ceased.

Examples of when a ceased employer record can be restarted include

• The business now has employees liable to Income Tax and / or National Insurance
• The business has recommenced trading
• The scheme was ceased in error

Note: When an employer record is restarted COP will automatically cancel one year only any intervening years

Following the restart of an employer record a full review should be made. This must include

• Employer indicators on the Employer Business Service (EBS) and ECS. For example, where indicators were set prior to cessation do these still apply and are they in line on both computers
• Scheme type
• Intervening years cancelled one year only, ensuring that any outstanding employer annual returns are issued

Restart date entered in error

A restart date cannot be amended. If circumstances arise where a date was entered incorrectly, or the employer did not restart

• Cease the employer record

• Review the years automatically cancelled one year, and where appropriate, use Function AMEND EMPLOYER INDICATORS to cancel the COYO indicator for any appropriate tax years
• Review ECS to ensure that indicators (signals) are in line on both computers and make any changes to ECS where they are not

Note: You cannot restart a cancelled employer record. For more information about cancelled employer records see subjects ‘Cancellation Of An Employer Record’ PAYE21015 and ‘Reopening An Employer Record’ PAYE21205.

Pre 1989 cessations

Employer records that were ceased prior to the introduction of BROCS in 1989 will have no Accounts Office reference. These records should not be restarted.

In the event that an employer whose employer record was ceased prior to 1989 recommences you must set up a new employer record.