PAYE21091 - Employer records: maintain employer record: employer segmentation (Action Guide)

Letter or notice not received by employer

Step 1

RLS

Steps 2

Dormant employer records

Steps 3 - 4

Reissue letter to employer

Step 5

Non appeal change

Step 6

Incentive appeal

Step 7

Where an employer advises you that they have not received a notice informing them about segmentation

1.

Use Function VIEW EMPLOYER SEGMENTATION to identify if the employer is a new employer set up after the annual review date

• Where the segmentation band is 0 - 49 and the segmentation count is blank, this is a new employer record and a letter has not been issued at the annual review

• No further action is required as a letter will be issued at the next annual review date

• Where there is a number shown in the segmentation count, the appropriate letter for the segmentation band shown has been issued at the annual review. Go to step 5

Where a letter is returned RLS follow the guidance in the Action Guide ‘All Addresses RLS’ PAYE29011to establish a new address and then

2.

When a new address is found or additional information is obtained to complete the address use Function AMEND EMPLOYER SUMMARY to amend the business address and then go to step 6

All employer schemes including schemes where the dormant indicator is set will be subject to the segmentation count and the employer will receive the appropriate letter. If an employer contacts you to state that the scheme is dormant

3.

Follow the guidance in the subject ‘Dormant Employer Records’ PAYE21055 to check whether the scheme should be reopened or whether the dormant indicator should remain

4.

If the dormant indicator is to remain set, inform the employer that they will continue to receive an annual segmentation notice and that they may need to use online filing if the scheme is used in the future

Where the letter has been issued but not received you should

5.

Use Function VIEW EMPLOYER SEGMENTATION to determine the segmentation band allocated

• Print off the relevant letter for the particular year in the following list for the size of employer

2003

Large Employer (PDF 10KB)

Medium Employer (PDF 10KB)

Small Employer (PDF 10KB)

Excluded Employer (PDF 24KB)

2004 Letters for employers that filed online for 2003-04

Large Employer (filed online) (PDF 28KB)

Medium Employer (filed online) (PDF 27KB)

Small Employer (filed online) (PDF 27KB)

2004 Letters for employers that have not filed online before

Large Employer (not filed online) (PDF 35KB)

Medium Employer (not filed online) (PDF 28KB)

Small Employer (not filed online) (PDF 28KB)

2005

Large Employer (2005) (PDF 38KB)

Medium Employer (2005) (PDF 38KB)

Small Employer (2005) (PDF 42KB)

2006

Large Employer (2006) (PDF 38KB)

Medium Employer (2006) (PDF 52KB)

Small Employer (2006) (PDF 52KB)

2007

Large Employer (2007) (PDF 51KB)

Medium Employer (2007) (PDF 51KB)

Small Employer (2007) (PDF 52KB)

2008

Large Employer (2008) (PDF 49KB)

Medium Employer (2008) (PDF 49KB)

Small Employer (2008) (PDF 50KB)

2009

Large Employer (2009) (PDF 59KB)

Medium Employer (2009) (PDF 59KB)

Small Employer (2009) (PDF 61KB)

• Complete the letter with the relevant employer details including the date of issue

• Use AMEND EMPLOYER SUMMARY to amend the business address if necessary

• Use AMEND EMPLOYER NOTES to record that the letter has been reissued

If during your day to day work you establish that a segmentation band has been allocated incorrectly

6.

Use Function AMEND EMPLOYER SEGMENTATION to

• Change Status field to ‘Non-Appeal Change’

• Change Revised Segmentation Band to the correct value

Note: if the scheme is an excluded type you will not be able to revise the segmentation band

It may be necessary to change the segmentation band following the receipt of an incentive appeal

7.

Use Function AMEND EMPLOYER SEGMENTATION to

• Change Status field to ‘Incentive Appeal’

• Change ‘Revised Segmentation Band’ to the correct value

Note: Do not make any entries in the following fields

• Appeal Received Date

• Appeal Settled Date