PAYE27032 - Employer records: maintain schemes: change scheme type - P to PSC (Action Guide)
To take the appropriate action when you are told that a business with employees takes on at least one subcontractor for the first time, follow steps 1 - 7 below. This Guide is presented as follows
Initial action
| 1. |
Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to PSC |
| 2. |
Enter a ‘Date Notified’, which is the date you received the information or select one of the following check boxes |
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- ‘Date Not Known’ - where you do not know the date you received the information
Or
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- ‘Date Not Applicable’ - where the update is being made from information not received from the employer
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| 3. |
Enter an ‘Effective Date’, which must be the date the contractor started making payments to their subcontractors |
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Note: Where you are changing the scheme type from an earlier year, you must enter the true effective date for the earliest year of the change and 6 April for subsequent years |
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For example effective date 01/09/2009 |
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- Year 2010 enter effective date of 01/09/2009
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- Year 2011 enter effective date of 06/04/2010
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- Year 2012 enter effective date of 06/04/2011
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Top of page
Clerical action
| 4. |
Use EBS Function PROSPECTIVE / STARTER PACK |
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- Select the Existing Employer radio button
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- Enter the Employer Reference Number
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- Select the appropriate scheme type to arrange for the relevant pack to be issued
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| 5. |
Issue a letter to advise the employer |
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- That you have updated the employer record with effect from (date)
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- The reason for the change
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- That they must use their revised new employer pack
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- That they must forward forms P35 and attachments for the previous year
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- That they need to forward monthly CIS returns as well as a P35 and attachments from the current tax year
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| 6. |
Send a priority WAM to the Customer Operations CIS team based in Newry stating the date the employer will engage subcontractors from or the date you were notified |
| 7. |
Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad |
