PAYE31046 - employer records: employer record work lists: employer record (Action Guide)
To clear an entry on the Employer Record Review work list,
follow steps 1 - 5 below
| Initial action | Step 1 |
| Nil record for 2 years or more | Step 2 |
| PCS scheme types | Steps 3 - 4 |
| All other entries | Step 5 |
Initial action
- Check the employer record to ensure
- No live employees are attached to the record (view using EBS Function VIEW EMPLOYEES)
- No payments have been made to BROCS (view using Format 3) relating to the year of the return (incentive award is not to be classed as a payment)
- No CLASS 1A NIC EMP signal is held on BROCS (view using Format 9) indicating the employer is liable to pay CLASS 1A NIC charges, because the employer makes payments of benefits and expenses
- No regulation 80 determination is being considered (view using BROCS Format 9)
- No forms P14 have been submitted (view using EBS Function VIEW EOY RETURNS HISTORY)
Where none of the above applies, the scheme must remain open.
Use Employer Notes to note the reason why the scheme is to remain
open and delete the entry from the work list. No further action is
needed.
If any of the above applies, go to
- Step 2 for entries where the record has been nil for 2 years or more
- Step 3 if the employer record was set up in the current year
- Step 4 for scheme type PSC
- Step 5 for all other entries
Nil record for 2 years or more
- If the record has been ‘nil’ for 2 years or more
- Follow PAYE21021 - step 36
- Use EBS Employer Notes to record your action
- Delete the entry from the work list
Employer record set up in current year
- If the record has been set up in the current year, take no further action and delete the entry from the work list
PSC scheme types
- Check CIS (top right hand corner) to see if it is shown as ‘Active,’ if it is
- Use EBS Function AMEND EMPLOYER TRADE AND SCHEME to change the current year scheme type to XP
- Use Employer Notes to record your action
- Delete the entry from the work list
Otherwise, go to step 5
Useful hint
For an indication that the scheme can be closed
- Check COTAX (for limited companies) to see if the company has been ‘struck off’
- Check BROCS (Format 5) for any notes
- If you have the SA Unique Taxpayer Reference (UTR) check SA notes
All other entries
- Follow PAYE21021 – steps 31-36
