PAYE21216 - employer records: maintain employer record: restarting an employer record (Action Guide)
To take the appropriate action when an employer has
recommenced trading or the employer record was previously ceased in
error, follow steps 1 - 12 below. This Guide is presented as
follows
| Checks to be made before restart | Steps 1 - 5 |
| System action | Steps 6 - 9 |
| Clerical action | Steps 10 - 11 |
| Restart date | Step 12 |
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 restart
- Review the information held and satisfy yourself the employer
record needs to be restarted
- Use Function VIEW EOY RETURNS HISTORY to establish the
- Returns received
And
- Amounts processed
- Use Function VIEW BROCS (DESIGNATORY DATA FOR ASN) to establish
- The scheme status of the year
And
- Whether a form P11D(b) is held
- Use Function VIEW BROCS (EMPLOYER DATA YEAR SUMMARY) to
establish any amounts captured on P228
- The scheme start date must be the earliest year in which a P228 and / or a Class 1A NIC charge is recorded on BROCS
System action
- Use Function AMEND EMPLOYER SCHEME HISTORY to enter the restart date
Notes:
- When an employer record is restarted all intervening years will
automatically be cancelled one year only (COYO)
- 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, where indicators were set prior to cessation do these still apply
- Use Functions VIEW BROCS and VIEW EOY RETURNS HISTORY to review intervening years
- Where cancelled one year only has been set automatically does this apply
- If an employer annual return is required for an intervening year use Function CANCEL SCHEMES ONE YEAR ONLY to reopen the year
- Review ECS to ensure that all indicators (signals) are in line and make any amendments on ECS where they are not
Clerical action
- Review whether a fresh 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
- Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad
Restart date
You cannot amend a restart date. When a date was entered in error or the employer did not recommence
- Cease the employer record. Follow the Action Guide ‘Cessation Of An Employer Record’ PAYE21031
- Use the cessation date 31 March in the year prior to the restart date. For example, incorrect restart date 15-06-2003 enter cessation date 31-03- 2004
- Review the years automatically cancelled one year only. Use Function CANCEL SCHEMES ONE YEAR ONLY to reopen a year if necessary
