PAYE27035 - employer records: maintain schemes: change scheme type - PSC to XP (Action Guide)
To take the appropriate action when you are told that a
business no longer has employees but still has at least one
subcontractor, follow steps 1 - 14 below. To decide which steps to
follow you must establish whether or not there is a requirement to
complete a P14 for any employees during the year in which you
intend to change the scheme type. If there is no requirement for a
P14 you should follow steps 1 – 4. If there is a requirement
for a P14 you should follow steps 5 – 14. This Guide is
presented as follows
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 or in current year where there is no P14 required
- Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to XP 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
- Review any
Or
- Advisory message relating to employer segmentation Scheme Type Change Affects Employer Segmentation. Check Segmentation Details
- If the change was advised by a fax from NESI go to step 4. Otherwise
- Send a fax to NESI Helpline (01355 358112) giving the details of the change and confirm that no employer pack is required
Note: On receipt of the change NESI will update their database
- Write to the employer to advise them
- That you have updated the employer record with effect from (date)
- The reason for the change
- That they must forward a completed P35 and CIS36 for the previous year (if not already forwarded)
- That from the current year they only need to forward a completed CIS monthly return
- Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad
Scheme changed within current year where a P14 is required
- Use Function AMEND EMPLOYER INDICATORS to set the POST
indicator on the employer record
- Use Function AMEND EMPLOYER NOTES to make a note that the scheme type requires amendment on the employer record after next 6 April to XP
If the change was advised by a fax from NESI go to step 8. Otherwise
- 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
- Write to the employer to 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 a completed P35 and CIS36 for the current year
- That from the following year they only need to forward a completed CIS Monthly returns
- BF the employer papers until following 6 April
Action after 6 April
- Obtain employer papers
- Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to XP 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
- Review any
Or
- Advisory message relating to employer segmentation Scheme Type Change Affects Employer Segmentation. Check Segmentation Details
- Use Function AMEND EMPLOYER INDICATORS to cancel the POST
indicator on the employer record
- Use Function AMEND EMPLOYER NOTES to delete the note concerning
scheme change, where applicable
- Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad
