PAYE63001 - employment maintenance: filing online: employers: introduction

Some employers submit information to HMRC online using Electronic Data Interchange (EDI) or Online Return & Filing – PAYE (ORPF). Employment Maintenance forms submitted using these medias are P45(1) and (3), P46, pension notifications (PENNOTS) and requests for Works Number updates.

The same Employment Regulations apply to employers who opt to file their Employment Maintenance forms online as to any other employer.

Automatic processing updates an existing taxpayer record or creates a new record. Where automatic updating cannot take place an exception printout is produced via Early Morning Output (EMO).

You must identify and work these printouts and any other Employment Maintenance printouts produced for an online employer reference as they are your first indication that the responsibility for the taxpayer record is now held in your office.

If you need advice on handling online Employment Maintenance post (or any aspect of Employment Maintenance procedures) you should contact the COP Helpdesk (This text has been withheld because of exemptions in the Freedom of Information Act 2000).

Staff who work on Employment Maintenance Sections dealing with employers who submit forms online need to

• Be proactive in maintaining good relationships with employers
• Refer details of employers who persistently fail to comply with their obligations to the Manager who should forward the details to the Employer Compliance Team to consider for compliance reviews

Note: Any problems in the operation of the online system by your employer should be directed to the appropriate contact at IMS, Electronic Business Unit (EBU).

As with other employers, offices should consider organising their Employment Maintenance teams in such a way as to be able to carry out business by telephone successfully with minimum disruption to the employer who uses our online services.

Wider Access

There will be occasions when as a user of COP functions you view records held by another office using Function BG. If you do so, you may be asked what activity you were pursuing at the time. It may be advisable to keep a record of these accesses.

To conform to legislation, HMRC must ensure that computer systems are not being used unless there is a legitimate business need. This applies equally to viewing records as it does to updating them. An audit trail is created each time a user accesses a record and any unauthorised or inappropriate accesses will be considered for action under the Department's Conduct and Discipline rules, and may also constitute a criminal offence.