PAYE27034 - employer records: maintain schemes: change scheme type - PSC to P (Action Guide)


To take the appropriate action when you are told that a business engaging both employees and at least one subcontractor no longer engages subcontractors, follow steps 1- 16 below. This Guide is presented as follows


Scheme changed during previous yearSteps 1 - 4
Scheme changed within current yearSteps 5 - 11
Action after 6 AprilSteps 12 - 16

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 P for the current year

Note:

Where the scheme type is PSC or XP you must enter a ‘Date Notified’, which is the date you received the information or select one of the following check boxes


  • ‘Date Not Known’ - where you do not know the date you received the information
Or
  • ‘Date Not Applicable’ – where the update is being made from information not received from the employer
  1. In all cases you must enter an ‘Effective Date’, which must be the date the contractor started / stopped making payments to their subcontractors.

This date must have been established with the contractor and you must not enter a date of 6 April unless you are certain that is the established date.
  1. Write to the employer and advise them

  • That you have updated the employer record with effect from (date)
  • The reason for the change
  • That they must forward completed forms P35 and CIS36 for the previous year (if not already forwarded)
  • That from the current year they only need to forward a completed P35 and attachments
  1. Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad

Scheme changed within current year

Note:

You must not amend the scheme type to P until CY+1, therefore


  1. Use Function AMEND EMPLOYER INDICATORS to set the POST indicator on the employer record

  2. Use Function AMEND EMPLOYER NOTES to make a note that the scheme type requires amendment on the employer record after next 6 April to P

  3. Arrange for the ‘Inactive Indicator’ to be set on ‘New CIS’ for the period up to the end of the current tax year

  4. If the change was advised by a fax from NESI go to step 10. Otherwise

  5. Send a fax to NESI Helpline (01355 358112) giving the details of the change from 6 April and confirm that no employer pack is required

  6. Write to the employer and advise them

  • That you are unable to update the employer record as required until the following 6 April
  • The reason for the change
  • That they must forward completed forms P35 and CIS36 for the current year
  • That they can continue to use the employer pack already received
  • That from the following year they only need to forward a completed form P35 and attachments
  1. BF the employer papers until following 6 April

Action at 6 April

  1. Obtain employer papers

  2. Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to P for the current year

Note:

Where the scheme type is PSC or XP you must enter a ‘Date Notified’, which is the date you received the information or select one of the following check boxes


  • ‘Date Not Known’ - where you do not know the date you received the information
Or
  • ‘Date Not Applicable’ – where the update is being made from information not received from the employer
  1. Use Function AMEND EMPLOYER INDICATORS to cancel the POST indicator on the employer record

  2. Use Function AMEND EMPLOYER NOTES to delete the note concerning scheme change, where applicable

  3. Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad

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