PAYE27037 - Employer records: maintain schemes: change scheme type - XP to PSC (Action Guide)

To take the appropriate action when you are told that a business employing at least one subcontractor takes on employees for the first time as well, follow steps 1 - 5 below. This Guide is presented as follows

Initial action Steps 1 - 2
Clerical action Steps 3 - 5

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.

Initial action

1. Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to PSC 
2. 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

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Clerical action

3. 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
4. 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 use their revised new employer pack
 
  • That they must forward CIS returns for the previous year
 
  • That they need to forward monthly CIS returns as well as a P35 and attachments for the current tax year
5. Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad