PAYE21186 - Employer records: maintain employer record: memo from banking operations - new or cancelled sub account (Action Guide)

To take the appropriate action when you receive a memo from Banking Operations headed ‘New sub-account’ or ‘Cancelled sub-account’, follow steps 1 - 14 below. This Guide is presented as follows

New sub-account Steps 1 - 7
Cancelled sub-account Steps 8 - 14

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.

New sub-account

1. Use Function VIEW EMPLOYER NOTES and check the employer record pad to review details of any correspondence
2. Compare the information recorded on both computers
 
  • Use Function VIEW EMPLOYER SUMMARY to check the position on the Employer Business Service (EBS)
 
  • Use Function VIEW BROCS to check the position on the BROCS record
3. Consider the following
 
  • Is the start date on the employer record correct?
 
  • Why was the payment made?
 
  • Is the payment allocated to the correct employer record?
 
  • Is the payment allocated to the correct account sub-number?
 
  • Will any other payments be made?
4. Ask the employer / contractor for any further information you need to clarify the position
5. When you have all the information you need decide which of the following situations applies
 
  • The start date is incorrect and the payment is due go to step 6
     
    Or
 
  • The start date is correct and the payment is not due go to step 7
6. If the start date is incorrect
 
  • Use Function AMEND EMPLOYER SCHEME HISTORY to change the scheme start date to the correct date. For further guidance see subject ‘Maintain Scheme Start Date’ PAYE27020 
 

Note: Where the scheme type is PSC or XP you must enter a ‘Date Notified’, which is the date you received the information or select one of the following check boxes
 
    • ‘Date Not Known’ - where you do not know the date you received the information
 
Or
 
    • ‘Date Not Applicable’ - where the update is being made from information not received from the employer
 
  • Tell Banking Operations to allocate the payment held in OAS to the earlier year. Quote the OAS number in your memo / telephone call
7. If the start date is correct
 
  • Inform Banking Operations that the start date is correct and how to dispose of the payment. Quote the OAS number in your memo / telephone call

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Cancelled sub-account

8. Use Function VIEW EMPLOYER NOTES and check the employer record pad to review details of any correspondence
9. Compare the information recorded on both computers
 
  • Use Function VIEW EMPLOYER SUMMARY to check the position on EBS
 
  • Use Function VIEW BROCS to check the position on the BROCS record
10. Consider the following
 
  • Was the year (sub-account) cancelled on the employer record correctly, either by
 
    • Using Function AMEND EMPLOYER INDICATORS to set the COYO indicator for that year
 
    • Using Function AMEND EMPLOYER SCHEME HISTORY to cancel the employer record
 
    • Using Function AMEND EMPLOYER SCHEME HISTORY to set a cessation date in an earlier year
 
  • Why was the payment made?
 
  • Is the payment allocated to the correct employer record?
 
  • Is the payment allocated to the correct account sub-number?
 
  • Will any other payments be made?
11. Ask the employer / contractor for any further information you need to clarify the position
12. When you have all the information you need decide which of the following situations applies
 
  • The year was cancelled incorrectly and the payment is due go to step 13
     
    Or
 
  • The year was cancelled correctly and the payment is not due go to step 14
13. If the year has been cancelled incorrectly
 
  • Re-open the year (sub-account) either by
 
    • Using Function AMEND EMPLOYER INDICATORS remove the COYO indicator for the year
 
    • Using Function AMEND EMPLOYER SCHEME HISTORY to re-open a cancelled employer record. See Action Guide ‘Reopening An Employer Record’ PAYE21206 
 
Note: An employer record can only be reopened in the year it was originally cancelled or in the following year
 
Using Function AMEND EMPLOYER SCHEME HISTORY to restart a ceased employer record in an earlier year. See Action Guide ‘Restarting An Employer Record’ PAYE21216 
 
    • Notes:
 
1. An employer record can only be restarted in the year it was originally ceased or in the following year
 
2. Where the scheme type is PSC or XP you must enter a ‘Date Notified’, which is the date you received the information or select one of the following check boxes
 
‘Date Not Known’ - where you do not know the date you received the information
 
Or
 
‘Date Not Applicable’ - where the update is being made from information not received from the employer
 
  • Inform Banking Operations to allocate the payment held in OAS to the earlier year. Quote the OAS number in your memo / telephone call
14. If the year has been cancelled correctly
 
  • Inform Banking Operations that the year was cancelled correctly. Quote the OAS number in your memo / telephone call

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