PAYE63035 - employment maintenance: filing online: employers: automatic transfer of records

This subject is presented as follows

General

Whole case working

Transfer not made printouts

Transfer prohibited - printouts in new office

Transfer made - printouts in new office

Transfer inhibition - printouts in old and new offices

Address change printout

Tax Table check printout

Transfer inhibition - printouts in the old office

Transfer made – printouts in old office

General

The employer transmits P45(3) data online using Electronic Data Interchange (EDI) or Filing By Internet (FBI) to the new Processing Office giving details of the start of a new employment.

After checking the data, the computer process looks to see if the old and new Processing Offices are in the same Region. If they are and there are inhibitions which prevent the transfer

• A P204 record is created in the new Processing Office

And

• The process does an automatic RETRY for 28 days or until the inhibition is cleared

If there are no inhibitions the record is transferred.

If the records are not held in the same Region and there are no inhibitions preventing the transfer

• A P204 record is created in the new Processing Office

And

• The transfer is usually completed within 48 hours

Wherever the record is held the following checks are made and printouts produced as appropriate for further clerical action

Whole case working

The printout is the first evidence that a record has been transferred (or not). Whole case working is not possible for online P45(3) cases so all printouts must be worked. You must identify and work these printouts as they are your first indication that the responsibility for the taxpayer record is now held in your office.

Transfer not made printouts

If a record cannot be transferred, an exception printout is produced on Early Morning Output (EMO). The printouts are headed

AUTOMATIC MOVEMENTS, TAXPAYER RECORD UPDATING, THE FOLLOWING DATA HAS NOT BEEN POSTED TO THE TAXPAYER RECORD BECAUSE

Followed by one of the following reasons

Transfer prohibited - printouts in new office

When a record transfer is prohibited the automatic computer process produces a prohibition printout for clerical review. These printouts are produced in the new Processing Office and are headed

TRANSFER OF RECORD – TRANSFER PROHIBITED

And carry the following explanation

AN AUTOMATED REQUEST FOR THE RECORD TO BE TRANSFERRED FROM DISTRICT……. – DISTRICT NO / EMPREF 999 / ……..HAS BEEN MADE BUT THE TRANSFER CANNOT TAKE PLACE BECAUSE….

Followed by one of the reasons below

For more information on dealing with these prohibition printouts see ‘Format 2 Advisory Messages (Action Guide)’ at PAYE62014.

Transfer made - printouts in new office

When the automatic transfer process has successfully transferred the taxpayer record to the new Processing Office, their record may need to be reviewed clerically in the same way as records which have been transferred using on line Function MA. The printouts produced in these circumstances are similar to those produced by Function MA and the follow up actions are also similar.

The printouts are headed

TRANSFER OF RECORD – ACCEPTANCE CASE

And carry the explanation

THE TAXPAYER’S RECORD HAS BEEN TRANSFERRED TO YOU PLEASE NOTE…

Followed by one of the reasons below

For more information on dealing with these Acceptance printouts see PAYE62057.

Transfer inhibition - printouts in old and new offices

Inhibition printouts are produced in both the new and old Processing Offices when an automatic request has been made for a record to be transferred, but the record cannot be released from the old office because one or more of the following signals are set on the record

• PH (An appeal is listed for Personal Hearing by the Commissioners)
• CNC TXN (Cancelled transaction)
• UNP TXN (Unprocessed transaction)
• INSP ONLY (Record only available to an Inspector)
• NOMVT (Record cannot be transferred)

A P204 record is created and the automatic computer process will continue to RETRY until the inhibition is removed in the old Processing Office. If, after 28days, the inhibition has not been removed a second inhibition printout will be produced telling you to do the transfer using the RETRY facility in Function MA. For more information see PAYE62000 onwards.

The printouts produced in these circumstances are headed

TRANSFER OF RECORD – TRANSFER INHIBITED

And carry the explanation

AN AUTOMATED REQUEST FOR THE RECORD TO BE TRANSFERRED FROM DISTRICT….. – DISTRICT NO / EMPREF 999 / ……. HAS BEEN MADE BUT THE TRANSFER CANNOT TAKE PLACE BECAUSE….

Followed by one of the reasons below

Address change printout

You should pass this printout to the appropriate officer to make any address change.

Normal processing will not update the taxpayer record with the address shown in the data input record transmitted by the employer. You should use TBS Function AMEND TAXPAYER ADDRESS to make any changes required to the address.

Tax Table check printout

To deal with this printout, follow the guidance given in ‘Receipt Of Form P45(1)’ (Action Guide) at PAYE61046.

Transfer inhibition - printouts in the old office

An inhibition printout is produced in the old Processing Office, when an automated request has been made for the record to be transferred, but the record cannot be released from the old office because one or more of the following signals is set

• PH (An appeal is listed for Personal Hearing by the Commissioners)
• CNC TXN (Cancelled transaction)
• UNP TXN (Unprocessed transaction)
• INSP ONLY (Record only available to an Inspector)
• NOMVT (Record cannot be transferred)

The printouts produced in these circumstances are headed

TRANSFER OF RECORD – RECORD INHIBITED

And carry the explanation

AN AUTOMATED REQUEST FOR THE RECORD TO BE TRANSFERRED FROM DISTRICT….. – DISTRICT NO / EMPREF 999 / ……. HAS BEEN MADE BUT THE TRANSFER CANNOT TAKE PLACE BECAUSE….

Followed by one of the reasons below

For more information on dealing with these Inhibition printouts see PAYE62058.

Transfer made - printouts in old office

Where the automatic computer process has successfully transferred the record to the new Processing Office, there may be follow up work for the old office to do. In these circumstances the following advisory printouts will be produced in the old office.

The printouts are headed

TRANSFER OF RECORD – ADVISORY PRINTOUT

DIST NO / EMPREF 999 / ….

TAXPAYER’S NAME……………….NINO

THE TAXPAYER’S RECORD HAS BEEN TRANSFERRED FROM DISTRICT….. – DISTRICT NO / EMPREF 999 / ……. PLEASE NOTE

Followed by one of the reasons below

For more information on dealing with these Advisory printouts see PAYE62059.