PAYE25020 - employer records: employer mailings: budget employer pack

This subject is presented as follows

Background

Budget packs issued automatically

DOME schemes

DPNI, DPGEN and DCNI scheme types

Contents of Budget employer packs

Background

A Budget employer pack will arise where the Chancellor of the Exchequer announces changes which impact on the operation of PAYE by an employer. For example changes to the rate and limits of tax and NIC and / or personal allowances.

The issue of Budget pack material works in the same way as employer packs in that employer records with certain scheme types will receive their pack automatically, whilst others require the relevant Processing Office to issue the pack manually.

Budget packs issued automatically

Budget packs that are issued automatically will be sent to employers where the record has one of the following scheme types, (providing the Employer Pack checkbox is ticked

• P
• PSC
• OCPN

And

• TRONC

DOME schemes

DOME scheme types will normally have any revised form P16 issued automatically by the mailing contractor but any revised P12 deduction cards will need to be prepared and issued by the appropriate section in each Processing Office. To assist in this process, computer- generated address labels will be produced and issued to each relevant office.

Note: You will need to ensure that any new employer records set up as a DOME scheme type after the issue of these labels still receive a new P12 deduction card

DPNI, DPGEN and DCNI scheme types

Employer records that have the following scheme types must have any Budget pack prepared and issued manually

• DPNI
• DPGEN

And

• DCNI

To assist in this process, computer-generated address labels will be printed and issued to each relevant office for any employer record with one of these scheme types for the year in question.

Note: Ensure that procedures are in place to issue Budget packs for new employer records set up after the issue of these labels has been made

Labels should be received by the end of April. Should you not receive these labels to issue the budget packs you may wish to consider obtaining a reprinted set of labels.

You should ask the IT Service Centre on 0845 605 2121 to submit a request to the Service Provider Client Support containing the following details

• Your Region
• Your office name and office number
• Details of the labels that have not been received (Scheme type(s) not received and approximate numbers expected if known)

Contents of Budget employer packs

The contents of any Budget pack will be dependent on the Budget proposals that have been made. You will be notified of the details of any Budget employer pack by a Business Guidance Note.