PAYE49026 - Employer returns: issue / cancel employer returns: other incentive award schemes (Action Guide)

To review the employer-related electronic file ‘Other Incentive Award Schemes’, follow steps 1 - 10 below. The Guide is presented as follows

Review employer-related electronic file Steps 1 - 5
BF review Steps 6 - 9
On reply Step 10

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.

Review employer-related electronic file

1. At the end of March each year review the employer-related electronic file ‘Other Incentive Award schemes’ to identify all live providers
2. Between 6 and 12 April send the following to each live provider
 
 
  • Six forms P11D
3. BF the employer-related electronic file for 2 months
4. Where no reply is received go to step 6
  Otherwise
5. Where information is sent by the provider go to step 10

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BF review

6. At the BF date send a reminder to each provider who has not supplied benefit details
7. BF for a further month
8. At the next BF date notify the Employer Compliance section of any provider who has not supplied details of benefits paid
9. Ask them to consider penalty proceedings

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On reply

10. Send the following details to the PAYE section dealing with the individual taxpayer’s employer
 
  • The completed P11D
     
    Or
 
  • Copies of benefit details provide in any other way
     
    And
 
  • The name of the provider