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
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
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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 |
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- 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
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- No further action is required as a letter will be issued at the next annual review date
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- 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
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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
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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
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Non appeal change
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If during your day to day work you establish that a segmentation band has been allocated incorrectly |
| 6. |
Use Function AMEND EMPLOYER SEGMENTATION to |
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- Change Status field to ‘Non-Appeal Change’
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- Change Revised Segmentation Band to the correct value
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Note: if the scheme is an excluded type you will not be able to revise the segmentation band |
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Incentive appeal
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It may be necessary to change the segmentation band following the receipt of an incentive appeal |
| 7. |
Use Function AMEND EMPLOYER SEGMENTATION to |
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- Change Status field to ‘Incentive Appeal’
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- Change ‘Revised Segmentation Band’ to the correct value
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Note: Do not make any entries in the following fields |
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