PAYE21075 - Employer records: maintain employer record: employer indicators

Employer indicators are set on an employer record to show actions and / or circumstances that have or need to be taken.

It is essential that these indicators (signals) are reviewed and kept up to date in your day to day work.

The table below describes each indicator, the circumstances when they are set and by whom (if it is not by the PAYE Employer Office).

They are grouped into the following areas

Non Year Related
Year Related
EDI Related
FBI Related 

Notes: 

1. Each group is listed in alphabetical order.

2. The National Insurance Contributions Office NICO) was formerly the Contributions Agency (CA).

Non Year Related

Indicators

Circumstances

ABROAD

Indicates that an employer's address is abroad. Set using EBS Function ADDRESS SEARCH

AMSO

Indicates an employer operating a modified system of PAYE for Market Researchers as agreed by HMRC. Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of instructions from. Do not set for years 2007 to 2008 onwards

CCM

Indicates that the case has a Customer Compliance Manager allocated to it. Set and cancelled using EBS Function AMEND EMPLOYER INDICATORS

DECEASED

Indicates that an employer with a Trade Class Status I is known to have died. Set using EBS Function AMEND EMPLOYER INDICATORS when notification of death is received

DLO

Indicates that a DLO address has been retrieved from Function ADDRESS SEARCH

ENFORCE

Indicates that recovery proceedings have been commenced by the Debt Management Office.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

INSOLVENT

Indicates that the employer is insolvent.

LBS

Indicates that the case has Large Business Service involvement. In April 2013 the existing LECO (LBS) signal set on ECS automatically transferred across to EBS. If both the LECO (LBS) and L and C signal were set on ECS, the L and C signal took precedence and only this signal was transferred across to EBS. Set and cancelled using EBS Function AMEND EMPLOYER INDICATORS

L and C

Indicates that the employer is in the category of Large and Complex. In April 2013 the existing L and C signal set on ECS automatically transferred across to EBS. If both the L and C and LECO (LBS) were set on ECS the L and C signal took precedence and only this signal was transferred across to EBS. Set and cancelled using EBS Function AMEND EMPLOYER INDICATORs

NES-EX

Indicates that the employer is exempt from the New Earnings Survey. Set and cancelled using EBS Function AMEND EMPLOYER INDICATORS on the instructions of

NO INCENTIVE

Indicates that the employer should not receive the tax-free incentive for online filing for years up to 2008 to 2009. Set and cancelled using EBS Function AMEND EMPLOYER INDICATORS. Note: This must not be set for any year if DM have already issued the repayment for that year

PB

Indicates that the employer is a Public body within individuals and Public bodies

POST

Indicates that correspondence is held in the working range or on BF. Set using EBS Function AMEND EMPLOYER INDICATORS

RLS

Set for either the business address or correspondence address when you receive undelivered mail or are notified that the address held is no longer valid. Set using EBS Function AMEND EMPLOYER SUMMARY

SPEC

Indicates that special care is needed when handling this employer. Set using EBS Function AMEND EMPLOYER INDICATORS

WELSH

Set by the Welsh Language Unit and indicates that the employer has requested to receive any employer related forms in Welsh

Year Related

Note: The years for which the indicator can be set, and conditions for setting that indicator are shown where appropriate.

From 6 April 2004 the Income Tax (Pay As You Earn) regulations 2003 replaced the Income Tax (Employments) Regulations 1993. The following text refers to the new Regulation numbers, however some Forms and Functions refer to the old Regulation number.

Indicators

Circumstances

87X - CY-1 to CY-6, providing C154 not set for same year

Indicates the Debt Management Office’s intention to take local recovery proceedings. Set using EBS Function AMEND EMPLOYER INDICATORS after the review of form C87X and / or form IDMS11

ADVANCE

Indicates that an advance has been made to the employer.

AUDREP - CY to CY-6

Indicates that an Audit Report shows employer failed to prepare deduction working sheets for employees. Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of forms ECR203 or ECR251

C154 - CY-1 to CY-6, providing 87X not set for same year

Indicates that employer’s underpayment has been submitted to Enforcement Office for recovery. Set using EBS Function AMEND EMPLOYER INDICATORS

CIS36 / SC35SUCC - CY to CY-6, where scheme type is PSC

Indicates that ownership of the business has changed, and the new owner has taken over the old owner’s pay records. Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of form SC35 or CIS36 marked succession

COLSTOP - CY-1 to CY-6

Indicates that the Debt Management Office has asked the PAYE Employer Office to stop issuing correspondence in respect of outstanding underpayment or overpayment. Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of instructions from a Debt Management Office

COMPREP - CY to CY-6

Indicates that NICO has reported that the employer has a compliance failure. Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of a report from NICO

COYO

Indicates that the year on the employer record has been cancelled one year only. Set using EBS Function AMEND EMPLOYER INDICATORS or CANCEL SCHEME ONE YEAR ONLY

CSL

Indicates a business employing individuals with student and/or postgraduate loans. Student Loan Service (SLS) passes details automatically to both ETMP and EBS of any student loan employers by setting an indicator on both computers

DORMANT

Indicates that the year on the employer record has been cleared as dormant. Set using EBS Function AMEND EMPLOYER SCHEME HISTORY

F. Pen Deferred

Indicates that the employee has 49 or fewer employees and the filing penalties have been deferred.

FILED ONLINE

This indicator is set when the original return has been filed online. It is only available from 2005 onwards. Set using EBS Function AMEND EMPLOYER INDICATORS when the original return has been filed online, but the indicator has not been set automatically

FUNDING DISCREPANCY

Only applicable to scheme types, DOME, EPA,NI,OCPN,P, and PSC

Indicates that a discrepancy has arisen between the amount entered in TAX CREDITS FUNDING field and amount held on Tax Credit System computer when using EBS Function CAPTURE EOY RETURN DETAILS. The box is automatically ticked when a funding discrepancy is identified

INHIBIT UP / OP

Set automatically (or manually) when using EBS Function CAPTURE EOY RETURN DETAILS if
-
  • A part scheme is processed (the first return of a PSC or magnetic media scheme)
-
  • The following indicators are present
-
  • P227 - Reconstruct/Colstop

INSPRUL  - CY-1 to CY-6

Indicates that there is an Inspector’s ruling which will affect the employer annual return. Set using EBS Function AMEND EMPLOYER INDICATORS

INSTIND (1) - CY to CY-6 / cannot be removed if set for selected year / once set this indicator cannot be viewed. ‘Transient only’ in other words when set the indicator is not visible

Indicates that the case has been referred to the Debt Management Office because, for example, an overpayment arises, the case is RLS, or enquiries have arisen after all returns have been received.  Set using EBS Function AMEND EMPLOYER INDICATORS when a case is referred to the Debt Management Office. This indicator cannot be set or removed for a year where the employer is operating PAYE in Real Time

INSTIND (4) - Cannot be removed if set for selected year / once set this indicator cannot be viewed. ‘Transient only’ in other words when set the indicator is not visible

Set using EBS Function AMEND EMPLOYER INDICATORS when a case is referred to Enforcement Office. This indicator cannot be set or removed for a year where the employer is operating PAYE in Real Time

LUMPSUM - CY to CY-6 / must not be scheme type XP

Indicates that the employer has been authorised to give provisional tax relief on a lump sum payment. Set using EBS Function AMEND EMPLOYER INDICATORS when information received from PAYE section

NOCIS36 / SC35 - CY-1 to CY-6 / must be scheme types PSC or XP

Indicates that the issue of a CIS36 or SC35 to this contractor is not appropriate. Set using EBS Function AMEND EMPLOYER INDICATORS

NOCIS36 / SC35REM - CY-1 to CY-6 / must be scheme types PSC or XP

Indicates that the issue of a reminder for a CIS36 or SC35 is not appropriate. Set using EBS Function AMEND EMPLOYER INDICATORS

NOP35 - CY-1 to CY-6 / must not be scheme type XP / if P35MT present then P35ALSO must be present

Indicates that the issue of a P35 to this employer is not appropriate. Set using EBS Function AMEND EMPLOYER INDICATORS. This indicator cannot be set or removed for a year where the employer is operating PAYE in Real Time

NOP35MTREM - CY-1 to CY-6 / P35MT must be present

Indicates that the issue of a reminder for the return is not appropriate. Set using EBS Function AMEND EMPLOYER INDICATORS. This indicator will be invalid from April 2004 and be removed from EBS functionality from April 2005

NOP35REM - CY-1 to CY-6 / must not be scheme type XP / if P35MT present then P35ALSO must be present

Indicates that the issue of a reminder for form P35 is not appropriate. Set using EBS Function AMEND EMPLOYER INDICATORS. This indicator cannot be set or removed for a year where the employer is operating PAYE in Real Time

P227 - CY-1 to CY-6 / must not be scheme type XP

Indicates that the PAYE Employer Office has asked the Debt Management Office to decide what to do about a discrepancy in P14 / P35 details. Set using EBS Function AMEND EMPLOYER INDICATORS

P229 - CY-1 to CY-6 / must not be scheme type XP

Indicates that a repayment claim has been made by the employer, but form P35 is still outstanding. Set using EBS Function AMEND EMPLOYER INDICATORS

P35ALSO - CY to CY-6

Indicates that the employer requires a form P35 in the general issue in addition to the P35MT. Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of notification by the employer. This indicator will be invalid from April 2004 and be removed from EBS functionality from April 2005

P35MT - CY to CY-6 / must not be scheme types, XP, DPGEN, DPNI, DCNI, NORPRO, TAS, or EPA

Indicates that the employer is within the magnetic tape arrangements. Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of a memo from NICO. This indicator will be invalid from April 2004 and be removed from EBS functionality from April 2005

POTREG49 - CY to CY-6 / cannot be set if REG49DET indicator present / must not be scheme type XP

Indicates that a Regulation 80 determination may be necessary. Set using EBS Function AMEND EMPLOYER INDICATORS

RECONSTRUCT - CY to CY-6

Indicates that something has occurred that will affect the End of Year return from an employer, such as records lost or destroyed. Set using EBS Function AMEND EMPLOYER INDICATORS

RECPRO

Indicates recovery proceedings are being taken by the Debt Management Office. Set using EBS Function AMEND EMPLOYER INDICATORS

REG49DET - CY to CY-6 / cannot be set if POTREG49 indicator present / must not be scheme type XP

Indicates that a Regulation 80 determination has been made. Set using EBS Function AMEND EMPLOYER INDICATORS

RNA - CY to CY-6

Indicates that a refund was not made by the employer to an employee on commencement. Set using EBS Function AMEND EMPLOYER INDICATORS

TRADISP - CY to CY-6 / must not be scheme type XP

Indicates that a trade dispute has occurred which affects the End of Year returns for an employer. Set using EBS Function AMEND EMPLOYER INDICATORS

UNQUEST - CY-1 to CY-6

Indicates that there are unanswered questions on the P35. Set using EBS Function AMEND EMPLOYER INDICATORS

UNSIGP35 - CY-1 to CY-6 / must not be scheme type XP

Indicates that the declaration and certificate on form P35 have not been signed. Set using EBS Function AMEND EMPLOYER INDICATORS

UNSIGCIS36 / SC35 - CY-1 to CY-6 / must not be scheme type XP or PSC

Indicates that the declaration and certificate on form SC35 or CIS36 have not been signed. Set using EBS Function AMEND EMPLOYER INDICATORS

WRONGOP - CY to CY-6

Indicates that the employer has failed to operate PAYE correctly. Set using EBS Function AMEND EMPLOYER INDICATORS

EDI Related

The following EDI form-related indicators can only be set or removed by the Online Customer Services Team. Due to the volume of references involved, you must not telephone the team. When it is necessary to enquire about setting or removing indicators you must issue an email to (This content has been withheld because of exemptions in the Freedom of Information Act 2000), requesting any information or attaching a list or spreadsheet of Employer Names and References affected when online filing signals are to be reset. These indicators are however displayed in Function VIEW EMPLOYER INDICATORS by selecting the [EDI / FBI] button which will be available to select if any of these indicators are present.

Indicators

Circumstances

Intent To File

Set when an employer or person acting on behalf of the employer wishes to send forms via Electronic Data Interchange (EDI)

P6 Daily

Set if an employer wishes to receive daily P6 forms from HMRC via EDI

P6 Bulk

Set if an employer wishes to receive bulk P6 forms from HMRC via EDI

P9 Daily

Set if an employer wishes to receive daily P9 forms from HMRC via EDI

P9 Bulk

Set if an employer wishes to receive bulk P9 forms from HMRC via EDI

SL1 / 2

Set if an employer wishes to receive student and/or postgraduate loan forms SL1/PGL1 and SL2/PGL2 from HMRC via EDI

TC700 Series

Set if an employer wishes to receive tax credit forms TC700, TC701, TC702, TC703 and TC704 from HMRC via EDI

FBI Related

The following PAYE Online for Employers - Internet (formerly known as FBI) form related indicators are all set automatically if an employer enrols for that service via the Internet. These indicators are however displayed in Function VIEW EMPLOYER INDICATORS by selecting the [EDI / FBI] button which will be available to select if any of these indicators are present.

Indicators

Circumstances

Intent To File

Set automatically when an employer or person acting on behalf of the employer registers their intention to send forms via the Internet

P6 Daily

Set automatically if an employer has enrolled to receive daily P6 forms from HMRC via the Internet

P6 Bulk

Set automatically if an employer has enrolled to receive bulk P6 forms from HMRC via the Internet

P9 Daily

Set automatically if an employer has enrolled to receive daily P9 forms from HMRC via the Internet

P9 Bulk

Set automatically if an employer has enrolled to receive bulk P9 forms from HMRC via the Internet

SL1 / 2

Set automatically if an employer has enrolled to receive student and or postgraduate loan forms SL1/PGL1 and SL2/PGL2 from HMRC via the Internet