PAYE27016 - employer records: maintain schemes: maintain DPGEN, DPNI and DCNI schemes (Action Guide)
To take the appropriate action when you are made aware that a
DPGEN, DPNI or DCNI scheme type has ceased, follow steps 1 - 24
below. The Guide is presented as follows
| Initial action | Steps 1 - 4 |
| Action at BF | Steps 5 - 9 |
| P14 received | Steps 10 - 11 |
| Total amount due is more than the total amount paid | Steps 12 - 15 |
| Total amount paid is more than the total amount due | Steps 16 - 19 |
| Completion of pro forma form P37 | Steps 20 - 24 |
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
When you have been advised that the employer / taxpayer has stopped being responsible for paying their own tax and / or NIC you will need to take the following action
- Use Function AMEND EMPLOYER SCHEME HISTORY to enter the
cessation date on the employer record
- Write to the taxpayer / employer along the following lines
- Ensure you enclose form P14 and a reply envelope marked
‘Employer unit’ with the appropriate letter
- Keep a copy of the letter and BF your papers for one month to await receipt of the completed form P14
Action at BF
- Check if you have received the completed form P14 from the taxpayer
- If No go to step 6
- If Yes go to step 10
- Send a reminder to the taxpayer and BF your papers for one further month
If the P14 is received in the meantime go to step 10
- If the P14 is still not received at the next BF
- Use Function AMEND EMPLOYER INDICATORS to set the indicator INSTIND(1) for the year of cessation
- Send a memo to the Debt Management Office along the lines of the following draft
- BF your papers until you have received a reply from the Debt Management Office
P14 Return received
- Use Function VIEW BROCS to obtain a screen print of the
‘Employer Data Year Summary’ for the year
- Compare the following sets of figures
- Totals of tax and NIC paid, from the screen print
And
- Totals of tax and NIC due, from the P14
And then
- If the figures agree no further action is necessary
- If the total amount due is more than the total amount paid go to step 12
- If the total amount paid is more than the total amount due go to step 16
Total amount due is more than the total amount paid
- Photocopy form P14 and send the copy to the Debt Management Office along with the following
- Use Function AMEND EMPLOYER INDICATORS to set the indicator
INSTIND(1) for the year on the employer record
- Use Function AMEND EMPLOYER NOTES to record your actions and
then file the papers in the employer record pad
- File away the form P14 in the P14 range
Total amount paid is more than the total amount due
- Photocopy form P14
- Complete form P28 and send this along with the copy form P14
and any relevant post to the Debt Management Office
- Use Function AMEND EMPLOYER NOTES to note the date of issue of
form P28 and then file the papers in the employer record pad
- Use Function AMEND EMPLOYER INDICATORS to set the indicator INSTIND(1) for the year of the overpayment on the employer record
Completion of pro forma form P37
- Prepare a pro-forma form P37 and note the following
- Treat ‘employer’ and ‘employee’ as meaning ‘taxpayer’
- Treat P14 as meaning ‘P12’
- Do not make any entries in column 4
- Pin form P14 and the screen print to form P37
- Prepare a form P12R and send this to the section responsible
for the employee’s tax records
- Use Function AMEND EMPLOYER NOTES to record ‘P12R passed
to PAYE section on (date)’
- File form P37 in the ‘Pro-forma P37’ range
