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 - 9

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

Steps 10 - 17

Contact the employer section

Step 18

Update the employment summary screen

Step 19

1.

Select the EMPLOYMENT SUMMARY screen to view the individual’s employment record

2.

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

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 10 if the work item was created from a P45, P46 or P46(Pen)

6.

Note the PAYE reference the scheme has moved to

And then

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

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

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

• Review the current code in operation, see PAYE61205 

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

Note: If the work item was as a result of a P14, the P14 pay and tax details should be entered as P60 details. For details of how to enter P60 details see PAYE61186.

• Telephone the employer to advise them of the correct PAYE reference to use in future cases

• Close the work item in accordance with PAYE110075 

7.

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

8..

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 see below

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

• Close the work item in accordance with PAYE110075 

9.

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

• Close the work item in accordance with PAYE110075 

10.

Telephone the employer to advise them that PAYE reference used has ceased and the date of cessation

11.

If the employer states the date on the form is incorrect and the correct date is before the employer cessation date shown on EBS

• Note the revised date and see step 21

12.

If the employer states the cessation date shown on EBS is incorrect or they have not ceased trading

• Contact the employers section responsible for the PAYE scheme

• Ask them to review the employers file and update as necessary; see step 14 or 15

13.

If the employer states that they are trading again

• 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 14 or 15

14.

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

• See step 19

15.

If the employers team cannot update the employment 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 for the date given by the employers team

• At BF date review EBS update see step 19
   
  Or

• Contact employer team if EBS not updated

16.

If the employer states it is a different employer to which the reference relates (possible take over), 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 for 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 19

17.

If you are unable to contact the employer by telephone, see step 18

18.

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 employers 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

19

Update the EMPLOYMENT SUMMARY screens with the work item details

• Review the current code in operation, see PAYE61205 

• Telephone the employer to advise them of the correct PAYE reference to use in future cases

• Close the work item in accordance with PAYE110075