PAYE27036 - Employer records: maintain schemes: change scheme type - XP to P (Action Guide)

To take the appropriate action when you are told that a business no longer has at least one subcontractor but takes on employees, or that the status of the subcontractors has changed to employees, follow steps 1 - 26 below. This Guide is presented as follows

Scheme changed during previous year	Steps 1 - 9
Scheme changed within current year where the employer had subcontractors for part of this tax year	Steps 10 - 18
Scheme changed within current year where the employer did not have any subcontractors for the year	Steps 19 - 26

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.	Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to P for the current year
3.	Enter a ‘Date Notified’ which is the date you received the information, or select one of the following checkboxes
	‘Date Not Known’ where the date the information was received is not known Or
	‘Date Not Applicable’ where the update is being made from information not received from the employer
4.	Enter an ‘Effective Date’ which must be the date the contractor stopped making payments to their subcontractors
5.	Use Function AMEND EMPLOYER SEGMENTATION to change the status and the segmentation band
	Select the year to be amended
	Select ‘0-49’ in the Revised Segmentation Band field
	Select ‘Non Appeal Change’ in the Status field
	Select the [Amend] button and if correct select the [OK] button
6.	Review whether a fresh new employer pack is required. If so
	Use EBS Function PROSPECTIVE / STARTER PACK and select the Existing Employer radio button
	Enter the employer reference number
	Select the appropriate scheme type to arrange for the relevant pack to be issued
7.	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 any outstanding CIS returns for the previous year (if not already forwarded)
	That from the current year they only need to forward a completed P35 and attachments
8.	Send a WAM to the Customer Operations CIS team based in Newry stating the date the employer no longer engaged subcontractors (if known) or the date you were notified
9.	Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad

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Scheme changed within current year where the employer had subcontractors for part of this tax year

10.	Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to PSC for the current year, this will also update CY+1 to PSC
	Note: Make sure you ‘OK’ the change
11.	Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type from PSC to P for the current year, this will also update CY+1 to P
	Note: The scheme type amendment will be passed straight through to CISR but the update will not be applied to EBS until 6 April in CY+1
12.	Enter a ‘Date Notified’ which is the date you received the information, or select one of the following checkboxes
	‘Date Not Known’ where the date the information was received is not known Or
	‘Date Not Applicable’ where the update is being made from information not received from the employer
13.	Enter an ‘Effective Date’, which must be the date the contractor stopped making payments to their subcontractors
14.	Review whether a fresh new employer pack is required. If so
	Use EBS Function PROSPECTIVE / STARTER PACK and select the Existing Employer radio button
	Enter the employer reference number
	Select the appropriate scheme type to arrange for the relevant pack to be issued
15.	Use Function AMEND EMPLOYER SEGMENTATION to change the status and the segmentation band
	Select the year to be amended
	Select ‘0-49’ in the Revised Segmentation Band field
	Select ‘Non Appeal Change’ in the Status field
	Select the [Amend] button and if correct select the [OK] button
16.	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 any outstanding CIS returns for the previous year (if not already forwarded)
	That from the current year they only need to forward a completed P35 and attachments
17.	Send a WAM to the Customer Operations CIS team based in Newry stating the date the employer no longer engaged subcontractors (if known) or the date you were notified
18.	Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad

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Scheme changed within current year where the employer did not have any subcontractors for the year

19.	Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to P for the current year, this will also update CY+1 to P
20.	Enter a ‘Date Notified’ which is the date you received the information, or select one of the following checkboxes
	‘Date Not Known’ where the date the information was received is not known Or
	‘Date Not Applicable’ where the update is being made from information not received from the employer
21.	Enter an ‘Effective Date’, of 6 April for the current year
22.	Review whether a fresh new employer pack is required. If so
	Use EBS Function PROSPECTIVE / STARTER PACK and select the Existing Employer radio button
	Enter the employer reference number
	Select the appropriate scheme type to arrange for the relevant pack to be issued
23.	Use Function AMEND EMPLOYER SEGMENTATION to change the status and the segmentation band
	Select the year to be amended
	Select ‘0-49’ in the Revised Segmentation Band field
	Select ‘Non Appeal Change’ in the Status field
	Select the [Amend] button and if correct select the [OK] button
24.	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 any outstanding CIS returns for the previous year (if not already forwarded)
	That from the current year they only need to forward a completed P35 and attachments
25.	Send a WAM to the Customer Operations CIS team based in Newry stating the date the employer no longer engaged subcontractors (if known) or the date you were notified
26.	Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad

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