PAYE30041 - employer records: movement of an employer record: reverse successions (Action Guide)
To take the appropriate action to correct a succession that was carried out in error, follow steps 1 - 14 below. This guide is presented as follows
| Initial action | Steps 1 - 3 |
| Action in originating office where employer record previously held and succeeded from | Steps 4 - 8 |
| Action in office where current existing employer record is held | 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.
Note: If you consider that the reverse succession
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 the papers held to establish whether the succession of
an employer record has taken place in error
- If this is the case a reverse succession is necessary - go to step 2
Otherwise
- Put away the papers in the employer record pad. No further action is required
- In order that the employer record can be moved back to the
office which held the record prior to the succession
that office will need to create a skeleton
employer record to facilitate the reverse succession. When a
reverse succession is identified
- Contact the other office involved to advise them of the situation
- Your next action will depend on which office you are in
- Action in originating office where employer record previously held and succeeded from go to step 4
- Action in office where current existing employer record is held go to step 8
Action in originating office where employer record previously held and succeeded from
- Use Function MAINTAIN SKELETON EMPLOYER to create a skeleton
record using the same employer reference as the original employer
record
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
- Send a memo to the office where the current existing record is
held and
- Advise them that you have created a skeleton record giving details of the employer reference
- BF your papers to
- Check the employer record has been moved back to you
And
- You have received a copy of the updated Bulk Transfer List
- Arrange for each of the individual taxpayer records to be
transferred back to you using COP Function MA
- Confirm with the office from where the records are being
transferred that all records have been moved back
Action in office where current existing employer record is held
- Contact the employer and
- Advise them that the employer record and individual taxpayer records are to be returned to the originating office (and employer reference) where the employer record was previously held
-
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)fax the stencil to the number
on it to advise them of the reverse succession
- BF your papers to check whether the reverse succession has
taken place
- Once the reverse succession has taken place
- Ask the originating office to use COP Function MA to transfer the taxpayer records back
- BF your papers to check all the individual taxpayer records
have been moved back
- Use Function AMEND EMPLOYER NOTES to note on the employer
record
- The type of transfer
- The date the taxpayer records were individually moved
- The new employer reference
