PAYE30026 - employer records: movement of an employer record: part scheme transfers / transfers in error (Action Guide)
To take the appropriate action required on receiving a part
scheme transfer from another office or responsible Organisation
Unit, follow steps 1 - 7 below. The guide is presented as
follows
| Initial action | Steps 1 - 2 |
| Computer action | Steps 3 - 4 |
| Clerical action | Steps 5 - 6 |
| Arrival of papers from old office | Step 7 |
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.
Note: If you consider that the part scheme
transfer will not be completed before 5 April you should set the
POST indicator on the employer record and BF your papers until 6
April before you proceed
Initial action
- Review papers held to consider whether or not the request to
receive a part scheme transfer is appropriate. If it is go to step
3. Otherwise go to step 2
Note: If there are 10 or less taxpayer records a Part Scheme transfer is not appropriate. Taxpayer records should be moved using COP Function MA
- Establish the correct position, contacting the employer or
contractor if necessary
If a part scheme transfer is not appropriate, consider alternative action
Computer action
Your next action will depend on whether you are receiving the
part scheme transfer into an existing employer record or whether
you need to create a new employer record
If you are receiving the part scheme transfer into an
existing employer record go to step 4. Otherwise go to step 3
- Use Function EMPLOYER SET UP to create a new employer record,
to obtain an employer PAYE reference in order to accept the part
scheme transfer
- For
all part scheme transfers use Function MAINTAIN
SKELETON EMPLOYER after the EBS,COP and BROCS records have been
created to
- Create a skeleton record using the same reference as the receiving employer
- Enter the expected date as 3 months from today or the next 31 March whichever is the sooner
Notes:
- For the purposes of a part scheme transfer you should treat
this as a merger and complete the appropriate merger fields
- 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
Clerical action
- Send a memo to the old office to
- Confirm that you have created a skeleton record
- State the office number and employer reference
- Request they transfer taxpayers files, part scheme transfer list, related papers and post in due course
- BF your papers to await transfer of the employer record and papers from the old office
Arrival of papers from old office
- On receipt of the papers from the old office
- Pass taxpayer files and any unworked post to the appropriate section
- Put employer related papers and part scheme transfer list in your employer record pad
- Retain the scheme transfer list for the year of movement plus 2 years
