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 / individual has stopped being responsible for paying their own tax and / or NIC you will need to take the following action

1. Use Function AMEND EMPLOYER SCHEME HISTORY to enter the cessation date on the employer record
2. Write to the individual / employer along the following lines
 
 
 
3. Ensure you enclose form P14 and a reply envelope marked ‘PAYE Employer Office’ with the appropriate letter
4. Keep a copy of the letter and BF your papers for one month to await receipt of the completed form P14

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Action at BF

5. Check if you have received the completed form P14 from the individual
 
  • If No go to step 6
 
  • If Yes go to step 10
6. Send a reminder to the individual and BF your papers for one further month
  If the P14 is received in the meantime go to step 10
7. 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
8. Send a memo to the Debt Management Office along the lines of the following draft
 
9. BF your papers until you have received a reply from the Debt Management Office

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P14 received

10. Use Function VIEW BROCS to obtain a screen print of the ‘Employer Data Year Summary’ for the year
11. 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

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Total amount due is more than the total amount paid

12. Photocopy form P14 and send the copy to the Debt Management Office along with the following
 
13. Use Function AMEND EMPLOYER INDICATORS to set the indicator INSTIND(1) for the year on the employer record
14. Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad
15. File away the form P14 in the P14 range

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Total amount paid is more than the total amount due

16. Photocopy form P14
17. Complete form P28 and send this along with the copy form P14 and any relevant post to the Debt Management Office
18. Use Function AMEND EMPLOYER NOTES to note the date of issue of form P28 and then file the papers in the employer record pad
19. Use Function AMEND EMPLOYER INDICATORS to set the indicator INSTIND(1) for the year of the overpayment on the employer record

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Completion of pro-forma form P37

20. Prepare a pro-forma form P37 and note the following
 
  • Treat ‘employer’ and ‘employee’ as meaning 'individual’
 
  • Treat P14 as meaning ‘P12’
 
  • Do not make any entries in column 4
21. Pin form P14 and the screen print to form P37
22. Prepare a form P12R and send this to the section responsible for the employee’s tax records
23. Use Function AMEND EMPLOYER NOTES to record ‘P12R passed to PAYE section on (date)’
24. File form P37 in the ‘Pro-forma P37’ range

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