PAYE21216 - Employer records: maintain employer record: re-starting an employer record (Action Guide)

To take the appropriate action when an employer has recommenced trading or the employer record was previously ceased in error, follow steps 1 - 13 below. This Guide is presented as follows

Action before restart Steps 1 - 6
System action Steps 7 - 10
Clerical action Steps 11 - 12
Re-start date Step 13

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.

Action before restart

1. Review the information held and satisfy yourself the employer record needs to be re-started
2. Use Function VIEW EOY RETURNS HISTORY to establish the
 
  • Returns received
     
    And
 
  • Amounts processed
3. Use Function VIEW BROCS (DESIGNATORY DATA FOR ASN) to establish
 
  • The scheme status of the year
     
    And
 
  • Whether a form P11D(b) is held
4. Use Function VIEW BROCS (EMPLOYER DATA YEAR SUMMARY) to establish any amounts captured on P228
5. The scheme start date must be the earliest year in which a P228 and / or a Class 1A NIC charge is recorded on BROCS
6. For years 2008 onwards, where the employer record is scheme type PSC or XP
 
  • Prior to re-starting the employer record, send a WAM to the CIS Centre, Newry, flagged ‘Immediate - Scheme changes’ confirming that you intend to re-start the EBS employer record, from what date and the reason why
 
  • Wait for a response from Newry before updating EBS (this should be received within 24 hours

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System action

7. Use Function AMEND EMPLOYER SCHEME HISTORY to enter the re-start date
  Notes:
 
  1. When an employer record is re-started all intervening years will automatically be cancelled one year only (COYO)
 
  1. 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
8. Use Function AMEND EMPLOYER INDICATORS to review the indicators on record
 
  • For example, where indicators were set prior to cessation; do these still apply?
9. Use Functions VIEW BROCS and VIEW EOY RETURNS HISTORY to review intervening years where appropriate
 
  • Where cancelled one year only has been set automatically does this apply
 
  • If an employer annual return is required for an intervening year use Function CANCEL SCHEMES ONE YEAR ONLY to re-open the year
10. Review ECS to ensure that all indicators (signals) are in line and make any amendments on ECS where they are not

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Clerical action

11. Review whether a fresh starter pack is required. If so
 
  • Use EBS Function PROSPECTIVE / STARTER PACK and select the Existing Employer radio button
     
    And then
 
  • Select the appropriate scheme type to arrange for the relevant pack to be issued
12. Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad

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Re-start date

  You cannot amend a re-start date. When a date was entered in error or the employer did not recommence
13.
  • Cease the employer record. Follow the Action Guide ‘Cessation Of An Employer Record’ PAYE21031 
 
  • Use the cessation date 31 March in the year prior to the restart date. For example, incorrect restart date 15-06-2003 enter cessation date 31-03-2004
 
  • Review the years automatically cancelled one year only. Use Function CANCEL SCHEMES ONE YEAR ONLY to re-open a year if necessary

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