PAYE21231 - employer records: maintain employer record: schemes not processed list (Action Guide)


To deal with entries on the Schemes Not Processed List follow steps 1 - 13 below. The Guide is presented as follows

Initial actionStep 1
Return not recorded as receivedSteps 2 - 5
Return recorded as received but not capturedSteps 6 - 8
Return captured but NICO awaiting papersSteps 9 - 13


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

Initial action

  1. You must first establish why the employer record appears on the Schemes Not Processed List
  • If you have received a spreadsheet from your Regional Office consider the reason for the inclusion of the employer reference
  • If no return appears to have been recorded as received go to step 2
  • If the return appears to have been recorded as received but not captured go to step 6

Return not recorded as received

  1. Use Function VIEW EOY RETURNS HISTORY to ensure that the return has not been recorded as received since the spreadsheet was produced
  • If the return has now been recorded as received and captured delete the work item from the spreadsheet and Schemes Not Processed List
  • If the employer record shows that a return has not been recorded as received go to step 3
  • If the return has now been recorded as received but not yet captured go to step 7
  1. If no return appears to have been recorded as received review other papers in your office to see if you can locate the return
  • If you are able to locate the return continue with the recording receipt process. Follow the guidance in sections ’Employer Return – Quality Checks’ PAYE40000 onwards and ‘Record Receipt Of Employer Return’ PAYE41000 onwards, ensuring that you enter the actual date of receipt
  • After the return has been fully captured dispatch forms P14 and P228 as soon as possible. Follow the relevant guidance in either section ‘Capture Employer Return – Up To 2004’ PAYE42000 onwards or section ‘Capture Employer Return – 2005 Onwards’ PAYE43000 onwards in the business area ‘Employer Returns’
  • Delete the work item from the spreadsheet and Schemes Not Processed List
  1. If you are unable to locate the return use Function VIEW EMPLOYER INDICATORS to check if the employer record is cancelled one year only (COYO)
  • If the record has been cancelled one year only delete the work item from the list

Otherwise

  • Consider whether the employer record can be cancelled one year only from the information available. For more information see subject 'Cancelled One Year Only (COYO)’ PAYE21020
  1. If the return has not been received and the record can not be cancelled one year only
  • Review ECS (P35 Penalty History screen) to check that an automatic penalty has been issued
  • If an automatic penalty has not been issued, ask the Penalty Officer to consider issuing a penalty
  • Delete the work item from the spreadsheet and Schemes Not Processed List

Return recorded as received but not captured

  1. Use Function VIEW EOY RETURNS HISTORY to ensure that the return has not been captured since the spreadsheet was produced
  • If the return has now been captured delete the work item from the spreadsheet and Schemes Not Processed List
  1. If the return appears to have been recorded as received but not captured, review the papers in your office to see if you can locate the return
  • If you are able to locate the return follow the guidance in either section ‘Capture Employer Return – Up To 2004’ PAYE42000 onwards or section ‘Capture Employer Return – 2005 Onwards’ PAYE43000 onwards
  • After the return has been fully captured dispatch forms P14 and P228 as soon as possible. Follow the relevant guidance in Action Guide 'Forwarding End Of Year Papers to NICO' PAYE41031
  • Delete the work item from the spreadsheet and Schemes Not Processed List
  • If you are unable to locate the return
  • Ensure that you are still the responsible Processing Office, and if you are not delete the work item from the spreadsheet and Schemes Not Processed List
  1. If you are the responsible Processing Office continue to check for the return. If you are unable to locate it contact the employer to request a duplicate return then continue with the capture process following the guidance in this section
  • After you have processed the return delete the work item from the spreadsheet and Schemes Not Processed List

Return captured but NICO awaiting papers

If you receive a request for paper forms P14 (this will be accompanied by NICO stencil schemes not processed) the return will have been captured but End of Year papers are awaited by NICO

  1. Review the papers held to check if you have received paper forms P14 for that employer record
  • If forms P14 have not been received go to step 10
  • If forms P14 have been received and are still in the office go to step 11
  • If forms P14 have been received and were forwarded to NICO more than three weeks ago go to step 12
  • If forms P14 have been received and were forwarded to NICO less than three weeks ago go to step 13
  1. If forms P14 have not been received telephone the employer
  • Request that they forward the forms P14 to you as soon as possible
  • On receipt of the forms P14 dispatch the NICO copies with form P228 immediately
  • Delete the work item from the Schemes Not Processed List
  1. If forms P14 have been received and are still in the office dispatch them to NICO with form P228 immediately
  • Delete the work item from the Schemes Not Processed List
  1. If forms P14 have been received and were forwarded to NICO more than three weeks ago photocopy the HMRC copy of the forms
  • Forward the photocopies to NICO
  • Delete the work item from the Schemes Not Processed List
  1. If forms P14 have been received and were forwarded to NICO less than three weeks ago take no further action
  • Delete the work item from the Schemes Not Processed List

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