PAYE64066 - Employment maintenance: maintain employment: work item 246 - employer scheme ceased (Action Guide)

Initial action

Steps 1 - 2

Review EBS

Steps 3 - 6

EBS shows PAYE cessation date and the work item is the result of a P14

Steps 7 - 10

EBS shows PAYE cessation date and the work item is the result of starter forms P45/3, P46 or P46(Pen)

Steps 11 - 18

EBS shows PAYE cessation date and the work item is the result of leaver form P45/1

Step 19

Contact the employer section

Step 20

Update the employment summary screen

Steps 21 - 22

Close the work item

Step 23

1.

Before proceeding check the CONTACT HISTORY screen to view Notes and to check previous actions taken

2.

Review the work item and note the employer reference and the creation source

Note: If the work item shows ‘scheme ended’ and no other information, check EBS and if date of cessation held, insert date into NPS and see step 22.

3.

View EBS employer summary screen for the PAYE reference shown on the work item

• Note the employers name and address

• Note the employers telephone number

4.

View EMPLOYER SCHEME HISTORY

• If the screen shows the scheme has transferred see step 6

• If the screen shows the scheme has not been transferred note the employer cessation date and see step 5

5.

View EMPLOYERS NOTES screen and note

• The name of the person who made the note

• The date the note was made

• See step 7 if the work item was created from a P14

• See step 11 if the work item was created from a P45/3, P46 or P46(Pen)

• See step 19 if the work item was created from a P45/1

6.

Note the PAYE reference the scheme has moved to, and then

• Telephone the employer to advise them of the correct PAYE reference to use in future cases, then see step 21 or 22

7.

If the employer reference is not held on EMPLOYMENT SUMMARY and the date of starting or leaving on the P14 is within the same tax year as the cessation date on EBS

And

• The dates are within 1 month of each other

• • Select the [INSERT] button on the EMPLOYMENT SUMMARY screen

• • Create a new employment by capturing the work item details using the correct PAYE reference, see PAYE61053, using the cessation date from EBS as end date and the day prior to the end date as start date

• • Select the INSERT P60 PAY & TAX DETAILS screen and update the individual’s record with the P14 details, see PAYE61186 

• • Make a Contact History note to advise that the period of employment has been created using the cessation date from EBS and also note the end date from the work item

• • Review whether reconciliation should be triggered, see PAYE93000 onwards

• • See step 23

Or

• The dates are more than 1 month apart or fall within different tax years

• • See step 8

8.

Contact the employers section and advise them of receipt of P14

• Advise them P14 received giving date of leaving or date of commencement after cessation date

• Ask them to review the employer record to update the cessation date or confirm cessation date is correct

9.

If the employers date of cessation is correct

• Update the individuals record with the cessation date confirmed by the employers section, see guidance at PAYE62031 

• Update the individuals record with P14 details entering the cessation date confirmed by the employer section, see step 10 note below

• Review whether reconciliation should be triggered see PAYE93000 

• See step 23

10.

If the employers date of cessation is incorrect

• Ask employers section to update the employer record

• Update the individuals record with P14 details entering the cessation date confirmed by the employer section

Note: The P14 information should be entered as P60 details. For details of how to enter P60 details see PAYE61186.

• Review whether reconciliation should be triggered, see PAYE93000 onwards

• See step 23

11.

Review EMPLOYMENT SUMMARY screen

If the work item has already been captured onto the record

• See step 23

If the work item has not been captured onto the record

And

The date of starting is prior to EBS date of cessation

• See step 21 if employment is not held

• See step 22 if employment is held

Or

The date of starting is later than EBS date of cessation

• See step 12

12.

Telephone the employer to advise them that PAYE reference used has ceased and the date of starting / leaving on your work item is after the date of cessation on EBS, then see relevant heading below

Note: If you are unable to contact the employer by telephone, see step 20.

13.

Note the revised date and see step 21 or 22

14.

Contact the employers section responsible for the PAYE scheme

• Ask them to review the employer’s file and update as necessary, see step 17 or 18

15.

Ask the employer for the date they took on employees again, and then

• Contact the employer section responsible for the PAYE scheme

• Ask them to re-open the scheme or contact the employer for further information, see step 17 or 18

16.

Ask the employer to

• Register the PAYE scheme so a new PAYE reference can be given

• Advise the employer he will be contacted in 4 weeks with the revised PAYE reference

• Advise the employer the PAYE reference given should be used on future forms

• BF the work item in accordance with PAYE110060 for 4 weeks

• At BF date contact employer and see step 21

17.

If the employers team can update the employer record during the telephone conversation

• See step 21 or 22

18.

If the employers team cannot update the employer record during the telephone conversation

• Ask for a completion date

• Update the CONTACT HISTORY screen to show action taken
   
  And then

• BF the work item in accordance with PAYE110060 

• Set the BF date given by the employers team

• At BF date review EBS update, see step 21
   
  Or

• Contact employer team if EBS not updated

19.

Review EMPLOYMENT SUMMARY screen

If the work item has already been captured onto the record

• See step 23

If the work item has not been captured onto the record

And

The P45/1 leaving date is within 1 month of EBS cessation date

• See step 21 if employment not held

• See step 22 if employment held

Or

If the P45/1 leaving date is more than 1 month apart from EBS cessation date

• See step 12

20.

Advise the employers section of the form you have received and

• The form submitted and the date used on the form

• You have been unable to contact the employer

• The cessation date for the PAYE reference shown on EBS

Request that they

• Review the employer’s file to review correspondence received and establish whether the correct cessation date has been entered

• Contact the employer if further information is required

• Update the employer record as necessary

• Advise you when their review is complete giving date to use if different from the date shown on the work item

21.

If the employer reference in not held on EMPLOYMENT SUMMARY

• Select the [INSERT] button on the EMPLOYMENTS SUMMARY screen

• Create a new employment by capturing the work item details using correct PAYE reference, see PAYE61053 

• When the work item details have been captured press the [SAVE] button to insert the employment on EMPLOYMENT SUMMARY screen

• If the work item is as a result of a P14, consider whether reconciliation should be triggered, see PAYE93000 onwards

• Review the current code in operation, see PAYE61205 

• See step 22

22.

If the employer reference is already held on EMPLOYMENT SUMMARY

• Capture the work item details against the employment, if not already captured

• If the work item is as a result of a P14, consider whether reconciliation should be triggered, see PAYE93000 onwards

• Review the current code in operation, see PAYE61205 

• See step 23

23.

Close the work item in accordance with PAYE110075