SAM101110 - Records: maintain taxpayer record: employer compliance system printouts

The Employer Compliance System

  • Checks the employer’s cash equivalent calculations
  • Identifies discrepancies
  • Checks and provides a CY coding forecast
  • Provides a coding forecast for CY+1
  • Updates on the PAYE record details of the latest car
  • Posts a summary of P11D information, including forecasts and discrepancies, to ENOTES on the PAYE record

A printout is produced, and sent to the office responsible for processing work in weekly batches where any of the following apply

  • The coding check results in a discrepancy
  • The record found is not GCD
  • A GCD record is not found

For SA Cases, any of the following printouts may be received

  • ‘No record for taxpayer found in this Region. Please forward to current GCD’
  • ‘Car update details relate to a P204 record. Please update COP and deal with printout’
  • ‘No record of this employment in taxpayer’s employment history’
  • ‘The benefit forecast for CY and / or CY+1 differs from the coding. Check the codes’
  • ‘Details relate to in-year changes. Review CY and CY+1 coding’
Note: Printouts for the previous two reasons will only be produced in cases whereautomated coding of benefits is inappropriate (MCODE signal set, P204 case). Where automated coding of benefits is considered but not possible, early morning output will be produced which must be treated and reviewed in the same way as ECS exception printouts
  • ‘Details relate to a year prior to PY. Review liability and check codes’
  • ‘Sub source details - no record of GCD/NAD. Trace main source’
  • ‘This is a cancellation - delete original ENOTE and review coding’
  • ‘Benefit details relate to a P204 record. Please update COP and deal with print out’

Where possible the record is then traced and details entered in ENOTES, or the GCD is traced and the printout forwarded to that office.

Action 

The action to take is explained in general below, but there are points to note on some of the printouts

  • ‘Car update details relate to a P204 record. Please update COP and deal with printout’. This is not an SA related printout
  • ‘No record of this employment in taxpayer’s employment history’. When carrying out the Coding (Integrity) Check, or the later check described below
    • Check specifically that details of the employment to which the printout refers is included in the return
  • ‘Details relate to in-year changes. Review CY and CY+1 coding’. This is not an SA related printout. It will show only those benefits that changed in-year. It should be used to review and update the CY and CY+1 code
  • ‘Details relate to a year prior to PY. Review liability and check codes’. Pass the printout to the RIAT Manager for information and consideration of review for a S9A enquiry (subject to the time limit not having expired)‘
  • This is a cancellation - delete original ENOTE and review coding’. This is not an SA related printout. Once this printout has been linked to the original, and the incorrect ENOTE cancelled, it has served its purpose.

Otherwise, the action is as explained below.

When the printouts are received in the correct office responsible for processing work, they should be retained, without further action, until

  • 31 October following the return year end
Or
  • The return is processed, if earlier

Note: An automated facility allows tax codes to be updated immediately when form P11D information is processed. Benefits for CY and CY-1 will be coded automatically in the majority of cases. However, where an ECS printout is received and the benefits have not been automatically updated, the ECS printout should not be worked until after 30 September or the return is processed.

Following processing of the return, the printout, or COP ENOTES if available to you, should be used in the coding (integrity) check. If the coding integrity check has already been carried out at the time the printout becomes available, the printout should be reviewed with the return.

Where an unexplained discrepancy arises either in the coding integrity check or the later check, the printout should be referred to the RISK Team Manager for information and consideration of review for a S9A enquiry.

After the printouts have been actioned, their retention or disposal is a matter for local management. 

If the return has not been received by 31 October following the return year end, the printout may be used to correct the CY and, if appropriate, CY+1 coding.

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