PAYE53031 - Employer returns: employer return work lists: filed online advisory (Action Guide)

Notes:

1. From 6 April 2004 the Income Tax (Pay As You Earn) Regulations 2003 replaced the Income Tax (Employments) Regulations 1993. The following text refers to the new Regulation numbers, however some forms and functions refer to the old Regulation number
2. This work list is accessible using the EBS Maint(ainer) user role

To take the appropriate action when there is an entry on the ‘Filed Online Advisory’ work list processing staff should follow steps 1 - 41 below. The Guide is presented as follows

Initial action Step 1
87X INDICATOR SET Steps 2 - 3
ENFORCE INDICATOR SET Steps 4 - 5
C154 INDICATOR SET Steps 6 - 7
P229 INDICATOR SET Steps 8 - 14
POTREG49 INDICATOR SET Steps 15 - 17
REG49DET INDICATOR SET Steps 18 - 19
AMSO INDICATOR SET Steps 20 - 21
POST INDICATOR SET Steps 22 - 24
RECPRO INDICATOR SET Steps 25 - 26
SPEC INDICATOR SET Steps 27 - 28
SUCCESSION FORM PREV REF Steps 29 - 31
CIS36/SC35SUCC SET Steps 32 - 34
EDIR INDICATOR NOT SET Steps 35 - 37
FBIR SET BUT EDI RECEIVED Steps 38 - 39
EDIR SET BUT FBI RECEIVED Steps 40 - 41

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.

Initial action

1. Use Function WORKLISTS to
 
  • Select work list type ‘Filed Online Advisory’
 
  • Select a work item from that list
     
    And
 
  • Determine the reason for entry on the work list
 
    • 87X INDICATOR SET
 
    • ENFORCE INDICATOR SET
 
    • C154 INDICATOR SET
 
    • P229 INDICATOR SET
 
    • POTREG49 INDICATOR SET
 
    • REG49DET INDICATOR SET
 
    • AMSO INDICATOR SET
 
    • POST INDICATOR SET
 
    • RECPRO INDICATOR SET
 
    • SPEC INDICATOR SET
 
    • SUCCESSION FROM PREV REF
 
    • CIS36/SC35SUCC SET
 
    • EDIR INDICATOR NOT SET
 
    • FBIR SET BUT EDI RECEIVED
 
    • EDIR SET BUT FBI RECEIVED

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87X INDICATOR SET

2. Take no further action
3. Use Function WORKLISTS to delete the work item from the work list

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ENFORCE INDICATOR SET

4. Take no further action
5. Use Function WORKLISTS to delete the work item from the work list

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C154 INDICATOR SET

6. Take no further action
7. Use Function WORKLISTS to delete the work item from the work list

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P229 INDICATOR SET

8. Determine if the work item relates to a complete return by checking the Return Status Indicator (RSI)
 
  • RSI 1 go to step 9
 
  • RSI 2 go to step 10
 
  • RSI 3 go to step 11
9. RSI 1 indicates that a further return part, or parts are still awaited. You should BF the case for 30 days to await the arrival of the outstanding return part(s)
10. RSI 2 indicates that a Complete Return has been received (This text has been withheld because of exemptions in the Freedom of Information Act 2000), go to step 12
11. RSI 3 indicates that ERIC is regarding the return as complete (This text has been withheld because of exemptions in the Freedom of Information Act 2000), go to step 12
12. Access e-Services Filestore and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35 and the P14
 
  • Locate the form P229 which should be held in the P229 employer-related electronic file
 
    • Compare the tax deducted on the P14 with the figure shown on the P35 print-out
 
    • If the figures agree, complete and return the P229 to the PAYE section then go to step 14
 
    • If the figures do not agree take up the discrepancy with the employer
 
    • If the discrepancy can be resolved without requiring the employer to submit an additional return complete the P229 and send it to the PAYE section then go to step 14
 
    • If you are unable to resolve the discrepancy quickly go to step 13
13. If you are unable to resolve the discrepancy
 
  • Send a memo to advise the PAYE section that you are unable to complete the P229 as there is a discrepancy with the return and file the P229 in the P229 employer-related electronic file
 
  • If the discrepancy requires an additional return pursue this with the employer
 
  • Once the additional return has been received and the discrepancy is resolved complete the P229 and return to the PAYE section then go to step 14
 
  • If you are still unable to resolve the discrepancy with the employer
 
  • Send a memo to the Debt Management Office giving details of why you have been unable to resolve the discrepancy and ask them to pursue
 
  • Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) indicator
 
  • File the P229 in the P229 employer-related electronic file to await their reply
 
  • Use Function WORKLISTS to note the work item as ’Working’
14. Use Function WORKLISTS to delete the work item from the work list

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POTREG49 INDICATOR SET

15. Review the ‘Potential Regulation 49 Cases’ employer-related electronic file and if necessary the employer record pad and employer record to establish who has requested the setting of the indicator
16. Send a memo to the section responsible for requesting the setting of the POTREG49 indicator
 
  • Advise them that a return, or return part for the year has now been recorded as received and captured
 
  • Ask them to consider whether the POTREG49 indicator can now be removed
17. Use Function WORKLISTS to delete the work item from the work list

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REG49DET INDICATOR SET

18. Send a memo to the appropriate Employer Compliance section
 
  • Advise them that a return, or return part has been processed
 
  • Ask them to consider whether a Regulation 80 (formally Regulation 49) determination is still appropriate
 
  • Request whether the REG49DET indicator can now be removed
19. Use Function WORKLISTS to delete the work item from the work list

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AMSO INDICATOR SET

20. If you have received a form P38A make a note of its receipt in the employer-related electronic file ‘Market Research Employers’, this is only applicable for years up to 2006-07
21. Use Function WORKLISTS to delete the work item from the work list

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POST INDICATOR SET

22. Use Function VIEW EMPLOYER NOTES and check the employer record pad to establish the reason why the indicator has been set
 
  • Where necessary review any post on hand
     
    And
 
  • Take any urgent action as required
23. Use Function WORKLISTS to delete the work item from the work list
24. Where appropriate use Function AMEND EMPLOYER INDICATORS to remove the POST indicator

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RECPRO INDICATOR SET

25. Use Function WORKLISTS to delete the work item from the work list
26. Take no further action

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SPEC INDICATOR SET

27. Use Function VIEW EMPLOYER NOTES and check the employer record pad to establish why the indicator has been set and take any necessary action as a result of the return, or return part being processed
28. Use Function WORKLISTS to delete the work item from the work list

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SUCCESSION FORM PREV REF

29. Obtain all returns, and return parts captured for the employer record for the year of succession
30. Use Function VIEW BROCS (Format 3 - Postings Summary) to check that payments have been allocated to the correct BROCS record for the year of the return(s)
 
  • If payments have been allocated correctly go to step 33
     
    Otherwise
 
  • If payments are still allocated to the old BROCS record, telephone Banking Operations immediately 
 
    • Ask them to reallocate the payments to the new BROCS record
31. Use Function WORKLISTS to delete the work item from the work list

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CIS36/SC35SUCC SET

32. Obtain all returns, and return parts captured for the employer record for the year of succession
33. Use Function VIEW BROCS (Format 3 - Postings Summary) to check that payments have been allocated to the correct BROCS records for the year of the return(s)
 
  • If payments have been allocated correctly go to step 37
     
    Otherwise
 
  • If payments are all allocated to the new BROCS record telephone Banking Operations immediately 
 
    • Ask them to reallocate the payments to the old BROCS record to the date of succession and to the new BROCS record from the date of succession
34. Use Function WORKLISTS to delete the work item from the work list

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EDIR INDICATOR NOT SET

35. Use EBS function VIEW EMPLOYER SEGMENTATION to determine the segmentation band for the relevant year
 
  • Where the segmentation band is 0-49, go to step 36
 
  • Otherwise, go to step 37
36. Issue an email (This text has been withheld because of exemptions in the Freedom of Information Act 2000). Due to the volume of references involved, you must not telephone the team
 
  • Advise that the 'EDI Intent to File' indicator is not set for the employers listed in the email or on the attached spreadsheet
     
    And
 
  • The employers listed in the email or on the attached spreadsheet have submitted a return, or return using EDI which have now been processed
 

List the employer names and employer references affected in the email or where there are several references, attach a spreadsheet to the email
37. Use Function WORKLISTS to delete the work item from the work list

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FBIR SET BUT EDI RECEIVED

38. Use Function WORKLISTS to delete the work item from the work list
39. Take no further action

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EDIR SET BUT FBI RECEIVED

40. Use Function WORKLISTS to delete the work item from the work list
41. Take no further action

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