PAYE30031 - employer records: movement of an employer record: payroll reorganisations (Action Guide)
To take the action required to move taxpayer records as part of a payroll reorganisation within your office, follow steps 1 - 14 below. This Guide is presented as follows
| Initial action | Steps 1 - 5 |
| Payroll reorganisation agreed | Steps 6 - 8 |
| Payroll reorganisation taken place | Steps 9 - 14 |
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
- Confirm with the employer that
- There are more than 1000 employees involved in the reorganisation
And
- The employer is able to provide details of these employees on magneticcartridge
- If confirmation is received or you are in any doubt or the employer requires further information
- Go to step 3
Otherwise
- You must treat the transfer of the employees as a Part Scheme Transfer. Follow the guidance given in the Action Guide ‘Part Scheme Transfers / Transfers In Error’ PAYE30025
- Contact the COP Helpdesk
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)giving details of the proposed
payroll reorganisation
- BF your papers to await confirmation from IMS, Telford that the payroll reorganisation is to proceed
- If a payroll reorganisation cannot be done go to step 5
- If confirmation received go to step 6
- Consider alternative action. For example a Part Scheme Transfer to transfer the taxpayers
Payroll reorganisation agreed
- When you receive confirmation from IMS, Telford that the payroll reorganisation can proceed you will need to
- Advise IMS, Telford of the unique employer reference you intend to use for the skeleton employer record and request they confirm the Expected Date of the payroll reorganisation
- Use Function MAINTAIN SKELETON EMPLOYER to create a skeleton employer record. Complete the merger fields but note to
- Enter 9999 in the first year field
- Enter the expected date as directed by IMS, Telford
- Ensure that the format of the skeleton employer reference is acceptable
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
- If the Payroll Reorganisation will not involve another office
- Go to step 8
Otherwise
- Send a memo to the other office to
- Advise them that you will transfer the taxpayer records as a normal scheme transfer once the payroll reorganisation has taken place
- Request they create a skeleton employer record to enable you to do this and advise you of the employer reference
- BF your papers to check that the Payroll Reorganisation has taken place
Payroll reorganisation taken place
- Once the Payroll Reorganisation has taken place and on receipt of the Exception List from the Processing Centre of cases that have not moved successfully to the new reference you will need to
- Review each case individually
- Take steps to resolve the exception where possible
And where appropriate
- Transfer that case to the new reference using COP Function MA
- In all cases once all exceptions have been reviewed and where appropriate transferred to the new reference you should then
- Use Function MAINTAIN SKELETON EMPLOYER to delete the skeleton employer record used to facilitate the payroll reorganisation
- Your next action will depend on whether the taxpayer records are to be transferred to another office
- If the records are to be transferred to another office go to step 12
- If the records are to remain in your office at the new reference go to step 13
- You will need to follow the Action Guide ‘Moving Records
– Action In Old Office’
PAYE30019 in order for the records to
be transferred to the new office
- Consider referencing the taxpayer files involved in the Payroll
Reorganisation where necessary
- Retain all papers in employer record pad
