PAYE75020 - PAYE operation: PAYE direct payment: setting up COP record for direct payment case

When the Employer section has set up the employer record for a new PAYE Direct Payment case, you will be advised of the employer reference. You can then set up the taxpayer record under that reference using COP Employment Maintenance Function MA or MS.

If you are using COP Employment Maintenance Function MS, treat the setting up information you have as being

• P46 Class 2 for a GCD record type
• P46 Class 3 for a SUBSOURCE record type

In both cases

• Make the following entries

In all cases

• Use COP Function CD to set the MCODE signal, adding ‘DP’ as the reason for the signal and the current or appropriate code. (You will need to review any resultant PUP or WK1/MTH1 signal)

Setting the MCODE signal will result in the case being listed in the Annual Coding Main Review

• Use COP Function TA or CD to set the MCOEMP signal, to stop correspondence relating to the taxpayer being automatically issued to the employer (as there is no employer for this purpose)
• Use COP Function TA to set the FILE signal
• Use COP Function RI to set any appropriate signal

In GCD record type cases

• Use COP Function TA to set the NOMVT signal, to stop automatic transfer of the record through COP Employment Maintenance Function MA. (The signal can only be set by a person at Officer Grade or above)