PAYE25030 - employer records: employer mailings: employer pack issue

This subject is presented as follows

Background

Automated employer pack issue

DOME schemes

Manually prepared employer packs

Address labels

Free of tax

Issue dates February 2007

Payroll agents

Background

The employer pack is the principal vehicle for sending guidance and tables to employers during February each year.

In response to the Department’s commitment to embrace environmental issues, from 2006 the employer pack and its contents were produced using recycled materials and is completely recyclable.

From 2007, in an attempt to reduce volumes of paper and to encourage the use of the CD ROM, the paper employer pack will no longer be issued. Each employer pack will include a CD ROM that contains all the employer guides, tables, forms and leaflets required to finish the current tax year and start the next.

The employer packs are issued either automatically by a mailing contractor or manually from a Processing Office.

The contents of the employer pack differ according to scheme type. To see the current content for each relevant scheme type

• Select the [Index of Forms] button on the left of the screen to access the Forms Index
• In the Forms Index select ‘Employer Packs’

And then

• Scroll to the pack for the appropriate scheme type

Automated employer pack issue

Employer annual packs sent automatically by the Mailing contractor are normally issued in the first three weeks of February each year to employers who have one of the following scheme types

• P
• PSC
• OCPN
• TRONC

And

• Have a tick in the Employer Pack checkbox displayed in Function VIEW EMPLOYER PACK AND CODING REQUIREMENTS

Employer packs issued in these cases will be sent to the employer’s correspondence address.

When the employer uses an agent and the Agent Indicator is present the employer pack checkbox will be unchecked and the employer pack is not issued. This is to reduce the number of unwanted employer packs being sent to agents.

DOME schemes

The HMRC mailing contractor will also issue an employer pack to all DOME scheme type employers. These are normally sent out in late February each year.

Note: It is important to remember that Processing Offices will need to arrange the issue of P12 cards to those employers before the 5 April each year.

To assist in this process, computer produced address labels are provided for employer records with a DOME scheme type, set up by mid January each year. The address labels identify the scheme type they relate to in the bottom right corner. These address labels will be sent to the appropriate Processing Offices by the HMRC Distribution Centre.

Further information on DOME scheme types can be found at PAYE27011.

Manually prepared employer packs

There are certain scheme types that are not handled centrally and require packs to be prepared and issued by the relevant Processing Office.

To assist in this process, computer produced employer address labels are printed centrally and issued in late January each year to the Processing Offices concerned. The address labels identify the scheme type they relate to in the bottom right corner. Scheme types that require manual completion and have labels produced are

• DCNI
• DPGEN

And

• DPNI

Address labels

If labels have not been received by mid February (and are expected) you may wish to consider obtaining a re-printed set of labels.

To do this ask the IT Service Centre (This text has been withheld because of exemptions in the Freedom of Information Act 2000)to submit a request to the Service Provider Client Support containing the following details

• 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)

Further information on DOME scheme types can be found in the subject ‘Maintain DOME Schemes’ at PAYE27010.

Free of tax

The electronic file ‘Free of Tax’ must be reviewed annually to ensure that packs are issued to employers who operate PAYE Free of Tax.

Issue dates February 2007

Payroll agents

In cases where all communications are sent to a Payroll agent it is important to establish if the Payroll agent does in fact require a pack to be issued to them. Payroll agents may act for a number of employers, and would if the employer pack checkbox is ticked, receive an employer pack for each employer with a scheme type that automatically receives an employer pack.

From April 2004 when the employer uses an agent and the Agent Indicator is present the employer pack checkbox will be unchecked and the employer pack is not issued. This is to reduce the number of unwanted employer packs being sent to agents.

To avoid potential complaints, where you come across cases in your day to day work where a Payroll agent is acting and whose address is noted as the payroll correspondence address on the employer record and the Agent Indicator is not present, you should

• Contact the Payroll agent (providing there is no evidence to suggest the Payroll agent has already been contacted about this point) and