PAYE30046 - employer records: movement of an employer record: successions (Action Guide)
To take the appropriate action required when a succession is
appropriate, follow steps 1 - 8 below. This Guide is presented as
follows
| Initial action | Steps 1 - 2 |
| Computer action | Step 3 |
| Clerical action | Steps 4 - 6 |
| Action after record has moved | Step 7 |
| Arrival of post from old office | Step 8 |
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 a 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 consider whether or not a succession
is appropriate
- If a succession is appropriate go to step 3
Otherwise
- Go to step 2
- Establish the correct position, contacting the employer if
necessary
- If a succession is not appropriate consider alternative action
Computer action
- Use Function MAINTAIN SKELETON EMPLOYER to create a skeleton
record using the same reference as the employer record for the new
owner
- Enter the expected date as 3 months from today or the next 31 March whichever is the sooner
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
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 advise you when the computer records have actually moved
- BF your papers to check that the records have been moved
- To check that the record has moved use Function VIEW EMPLOYER
SCHEME HISTORY to establish if the old employer reference is shown
in the transferred from field
- If it is not shown put the case on one side and try again on the next working day
Action after record has moved
- Write to the employer and agent along the following lines
- For PSC schemes use PSC – Succession draft letter 1
- For all other scheme types use Others – Succession draft letter 2
Arrival of post from old office
On receipt of the post from the old office
- Work the post or forward any employee post to the PAYE section
