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

To deal with employer enquiries relating to segmentation issues other than appeals or claims follow steps 1 - 7 below.

Note: For employer enquiries relating to segmentation appeals and claims follow the Action Guide ‘Employer segmentation - appeals and claims’ PAYE21096.

The guide is presented as follows

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

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

Letter or notice not received by employer

  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

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RLS

  Where a letter is returned RLS follow the guidance in the Action Guide ‘All addresses RLS’ PAYE31051 to 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

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Dormant employer records

  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

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Reissue letter to employer

  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 12KB)
  Medium Employer (PDF 12KB)
  Small Employer (PDF 12KB)
  Excluded Employer (PDF 25KB) 
 

2004 Letters for employers that filed online for 2003-04

  Large Employer (filed online) (PDF 30KB)
  Medium Employer (filed online) (PDF 29KB)
  Small Employer (filed online) (PDF 29KB) 
 

2004 Letters for employers that have not filed online before

  Large Employer (not filed online) (PDF 37KB)
  Medium Employer (not filed online) (PDF 30KB)
  Small Employer (not filed online) (PDF 30KB) 
 

2005

  Large Employer (2005) (PDF 39KB)
  Medium Employer (2005) (PDF 39KB)
  Small Employer (2005) (PDF 42KB) 
 

2006

  Large Employer (2006) (PDF 52KB)
  Medium Employer (2006) (PDF 52KB)
  Small Employer (2006) (PDF 52KB) 
 

2007

  Large Employer (2007) (PDF 52KB)
  Medium Employer (2007) (PDF 52KB)
  Small Employer (2007) (PDF 53KB) 
 

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) 
 

2010

  Large Employer (2010) (PDF 54KB)
  Medium Employer (2010) - No letters issued this year for this segmentation band
  Small Employer (2010) (PDF 54KB) 
 
  • 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

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Non appeal change

  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

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Incentive appeal

  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