PAYE27033 - Employer records: maintain schemes: change scheme type - P to XP (Action Guide)
To take the appropriate action when you are told that a business ceases having employees but employs at least one subcontractor instead, follow steps 1 - 27 below. This Guide is presented as follows
| Scheme changed during previous year | Steps 1 - 13 |
| Scheme changed within current year | Steps 14 - 23 |
| At 6 April Newry will | Steps 24 - 27 |
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.
Scheme changed during previous year
| 1. | Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to PSC for the previous year |
| 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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| 3. | Enter an ‘Effective Date’, which must be the date the contractor started making payments to their subcontractors |
| 4. | Review any |
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| 5. | Use EBS Function PROSPECTIVE / STARTER PACK and |
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| 6. | Issue a letter to advise the employer |
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| 7. | Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to XP for the current year |
| 8. | Enter a ‘Date Notified’, which is the date you received the information or select one of the following check boxes |
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| 9. | Enter an ‘Effective Date’ of 6 April for the current tax year |
| 10. | 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 |
| 11. | Use EBS Function AMEND EMPLOYER INDICATORS to set the POST indicator on the employer record |
| 12. | Use Function AMEND EMPLOYER NOTES to record your actions and make a note that an XP new employer pack must be issued to the employer at 6 April |
| 13. | B/F the employer papers until 6 April, then go to step 24 |
Scheme changed within current year
| 14. | If the Effective Date of the scheme type change is 6 April |
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| If the Effective Date is later than 6 April | |
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| 15. | Enter a ‘Date Notified’, which is the date you received the information or select one of the following check boxes |
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| 16. | Enter an ‘Effective Date’, which must be the date the contractor started making payments to their subcontractors |
| 17. | Use EBS Function PROSPECTIVE / STARTER PACK and select |
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| 18. | Use EBS Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to XP for CY+1 |
| 19. | Use EBS Function AMEND EMPLOYER INDICATORS to set the POST indicator on the employer record |
| 20. | Use Function AMEND EMPLOYER NOTES to make a note that an XP new employer pack must be issued to the employer at 6 April |
| 21. | Issue a letter to advise the employer |
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| 22. | Send a priority WAM to the Customer Operations CIS team based in Newry starting the date the employer will engage subcontractors from or the date you were notified |
| 23. | BF the employer papers until 6 April |
At 6 April Newry will
| 24. | Use EBS Function PROSPECTIVE / STARTER PACK |
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| 25. | Use Function AMEND EMPLOYER SEGMENTATION to change the Segmentation Band and the Status |
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| 26. | Use Function AMEND EMPLOYER INDICATORS to remove the POST indicator on the employer record |
| 27. | Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad |

