PAYE48116 - Employer returns: view / maintain BROCS: memo from banking operations - new or cancelled sub account (Action Guide)

To take the appropriate action when you receive a memo from Banking Operations headed ‘New sub-account’ or ‘Cancelled sub-account’, follow steps 1 - 14 below. This Guide is presented as follows

New sub-account Steps 1 - 7
All other cases Steps 8 - 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: Any memo relating to payments held in the overpayment account (OAS) must be dealt with as priority.

New sub-account

1. Use Function VIEW EMPLOYER NOTES and check the employer record pad to review the information recorded
2. Compare the information recorded on both computers
 
  • Use Function VIEW EMPLOYER SUMMARY to check the position on the Employer Business Service (EBS)
 
  • Use Function VIEW BROCS to check the position on the BROCS record
3. Consider the following
 
  • Is the start date on the employer record correct?
 
  • Why was the payment made?
 
  • Is the payment allocated to the correct employer record?
 
  • Is the payment allocated to the correct account sub-number?
 
  • Will any other payments be made?
4. Ask the employer / contractor for any further information you need to clarify the position
5. When you have all the information you need decide which of the following situations applies
 
  • The start date is incorrect and the payment is due go to step 6
     
    Or
 
  • The start date is correct and the payment is not due go to step 7
6. If the start date is incorrect
 
  • Use Function AMEND EMPLOYER SCHEME HISTORY to change the scheme start date to the correct date. For further guidance see ‘Maintain scheme start date’ at PAYE27020 
 
  • Tell Banking Operations to allocate the payment held in OAS to the earlier year. Quote the OAS number in your memo / telephone call
7. If the start date is correct
 
  • Inform Banking Operations that the start date is correct and how to dispose of the payment. Quote the OAS number in your memo / telephone call

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All other cases

8. Use Function VIEW EMPLOYER NOTES and check the employer record pad to review the information recorded
9. Compare the information recorded on both computers
 
  • Use Function VIEW EMPLOYER SUMMARY to check the position on EBS
 
  • Use Function VIEW BROCS to check the position on the BROCS record
10. Consider the following
 
  • Was the year (sub-account) cancelled on the employer record correctly, either by
 
    • Using Function AMEND EMPLOYER INDICATORS to set the COYO indicator for that year
 
    • Using Function AMEND EMPLOYER SCHEME HISTORY to cancel the employer record
 
    • Using Function AMEND EMPLOYER SCHEME HISTORY to set a cessation date in an earlier year
 
  • Why was the payment made?
 
  • Is the payment allocated to the correct employer record?
 
  • Is the payment allocated to the correct account sub-number?
 
  • Will any other payments be made?
11. Ask the employer / contractor for any further information you need to clarify the position
12. When you have all the information you need decide which of the following situations applies
 
  • The year was cancelled incorrectly and the payment is due go to step 13
     
    Or
 
  • The year was cancelled correctly and the payment is not due go to step 14
13. If the year has been cancelled incorrectly
 
  • Re-open the year (sub-account) either by
 
    • Using Function AMEND EMPLOYER INDICATORS remove the COYO indicator for the year
 
Further information is available in 'Cancelled one year only (COYO)' at PAYE21020 
 
    • Using Function AMEND EMPLOYER SCHEME HISTORY to reopen a cancelled employer record. See ‘Re-opening an employer record (Action Guide)’ at PAYE21206 
 
    • Using Function AMEND EMPLOYER SCHEME HISTORY to restart a ceased employer record in an earlier year. See ‘Re-starting an employer record (Action Guide)’ at PAYE21216 
 
  • Inform Banking Operations to allocate the payment held in OAS to the earlier year. Quote the OAS number in your memo / telephone call
  Note: If exceptionally you are unable to reopen the sub-account then you should contact the EBS Business Helpdesk (This text has been withheld because of exemptions in the Freedom of Information Act 2000).
14. If the year has been cancelled correctly
 
  • Inform Banking Operations that the year was cancelled correctly. Quote the OAS number in your memo / telephone call

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