PAYE63045 - employment maintenance: filing online: employers: pension printouts produced as EMO

All printouts produced from pension notification submissions will have the title

’PENSION NOTIFICATION DETAILS’

You may get other Employment Maintenance printouts for pensioner cases. Because the notifications have been sent online, the printout is the first indication that a record has been updated, moved or created.

All printouts received which show the employer reference for a pension payer who sends online submissions must be worked to ensure the pensioner is given good Customer Service.

Pension less than £1000

If you are the Processing Office responsible for the main source record and a Pension Notification (PENNOT) is received for a pension which is less than £1000 a printout will be produced. To see an example of this type of printout

• Select Example 1

If you receive this type of printout you should follow the normal rules for coding out. For more information on pensioners see PAYE76000 onwards. The intention should be to avoid setting up another record if possible.

Pension more than £1000

If you are the Processing Office responsible for the main source record a printout will be produced in your office where Pension Notification (PENNOT) is received for a pension which is more than £1000. To see an example of this type of printout

• Select Example 2

Taxpayer record already has OCCPEN signal set

If you are the Processing Office responsible for the main source record a printout will be produced in your office where Pension Notification (PENNOT) is received for a pension and the taxpayer record is already noted with the OCCPEN signal. To see an example of this type of printout

• Select Example 3

As the OCCPEN signal is already set, this may be due to getting a paper notification as well as the online message.

RLS or MCOPT signal set

If you are the Processing Office responsible for the main source record a printout will be produced in your office where Pension Notification (PENNOT) is received for a pension and either of the following signals are set on the taxpayer record

• RLS

Or

• MCOPT (Manual correspondence to taxpayer)

To see an example of this type of printout

• Select Example 4

The record will have been updated. You need to check the address details to see if the RLS signal is correctly set.