PAYE21026 - Employer records: maintain employer record: cessation and dormancy (Action Guide)

To cease an employer record when the employer record is dormant, follow steps 1- 14 below.

For details of how to access any of the Employer Business Service functions use the [Index of Functions] button on the left of the screen.

Note: After each action has been taken on EBS you must ensure that this change is reflected on BROCS before you proceed with the next action. This will normally be the next working day but may sometimes be longer.

1. Use Function VIEW BROCS to check there are no payments shown for the year of cessation or later years
2. Use Function AMEND EMPLOYER SUMMARY and set the RLS indicator in the ‘Address is Also’ field
3. Use Function VIEW BROCS to check for a communication address
 
  • If an address is found, send an eform to DMB requesting removal
  Do not process further until the address is removed
4. Use Function VIEW EMPLOYEES to check for live employees
 
  • If any are attached to the record access NPS and cease the employees with nil pay and tax
 
  • When EBS has updated, go to step 5
5. Use Function VIEW BROCS to check whether the RLS indicator is shown before taking any further action
 
  • If the record has not been updated put to one side to review the following day, otherwise, go to step 6
6. Use Function AMEND EMPLOYER SCHEME HISTORY and enter the year of cessation in the ‘Active from year’ field, for example, if date of cessation is 05/04/10 enter ‘2010’
 
  • If the error message ‘Active from year’ is a year for which the ‘dormant status is set’ is displayed - review the year
 
  • If the ‘Active from year’ box is greyed out, the review year has passed. Tick the ‘dormant’ box and enter the current year in the ‘review year’ field and select [OK]. Re-access Scheme History and enter the year of cessation in the ‘Active from year’ field
  Once BROCS has updated, go to step 7
7. Use Function VIEW BROCS to check the year you want to cease is shown as ‘live’ before taking any further action
8. Use Function SCHEME HISTORY and enter the date of cessation
  Once BROCS has updated, go to step 9
9. Use Function VIEW BROCS to check the year of cessation is shown
10. Access EBS Indicators and set COYO for the year of cessation
  Once BROCS has updated, go to step 11
11. Use Function VIEW BROCS to check the year of cessation is shown as cleared
12. Use Function AMEND EMPLOYER SUMMARY and remove the RLS indicator in the ‘Address is Also’ field
  Once BROCS has updated, go to step 13
13. Use Function VIEW BROCS to check the RLS indicator is removed
14. Use Function AMEND EMPLOYER NOTES and update notes relating to the scheme closure

Home | Main Contents | Manual Contents
Previous Page | Next Page | Top | Menu