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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
Updated
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Debt and return pursuit: PAYE RTI: IT systems: ETMP

The Enterprise Tax Management Platform (ETMP) replaced BROCS, upon the introduction of RTI, as HMRC’s principal accounting system for employers’ PAYE liabilities and payments.

For employers who joined RTI in the 2012-13 tax year, any accounting records for year 2011-12 and prior remain on BROCS. For all other employers, any accounting records for 2012-13 and prior remain on BROCS.

Structure of ETMP

An ETMP record is created for a ‘Business Partner’ and each Business Partner’s record can have several ‘Contract Accounts’ attached to it. Each Contract Account is controlled by a ‘Contract Object’.

A Business Partner is an individual or organisation such as a partnership or a limited company.

A Contract Account is the accounting record for a particular charge type, which is used to record the charges and payment relating to that Contract Account. Charge types include:

  • AMC (Automated Miscellaneous Charges); for example, Regulation 80- Income Tax charges, court costs, TCoG costs
  • MARD (Mutual Assistance in the Recovery of Debt)
  • SDLT (Stamp Duty Land Taxes)
  • RTI PAYE
  • MGD (Machine Games Duty).

Each Business Partner created on ETMP will have at least one Contract Account.

Contract Object

A Contract Object holds the rules and data required to operate the accounting records for a specific Contract Account type; for example, PAYE Contract Account. A Contract Object is created for each Contract Account attached to the Business Partner’s record. The Contract Object holds details of the payment and filing obligations relating to that particular Contract Account type, together with the rules that ETMP needs to follow when expected returns, payments and so on are received or not received.

These rules ensure that ETMP takes the necessary action at the appropriate time during the debt and return process applicable to that particular Contract Account type. This process is known as the ‘Dunning Cycle’.

Alternatively, these rules can inhibit ETMP from taking an action if a particular event occurs or a signal is set. The inhibition of an action is known as a ‘Dunning Lock’.

Creating a Business Partner record and Contract Account on ETMP

If a Business Partner record already exists for the customer (in other words, there is an existing AMC and/or SDLT Contract Account) and a new PAYE record is opened for them, ETMP creates an RTI PAYE Contract Account on the existing Business Partner’s record.

RTI PAYE Contract Accounts are set up using the employer’s full 13-character Accounts Office reference (for example, 123PA00123456).

If no Business Partner record exists for the customer, ETMP creates a Business Partner record and an RTI PAYE Contract Account.

The Business Partner record and Contract Account are created using designatory data held on frameworks and the signals and payment postings held on BROCS if the year of joining RTI was 2013-14 or earlier. The details displayed on the Business Partner record and the PAYE Contract Account include:

  • name
  • reference
  • address
  • phone number
  • agent details
  • signals (both the existing BROCS signals and new ETMP signals as shown in the following section)
  • payments, advances, RTI charges, CIS charges, penalties, interest, and so on.

Signals on RTI PAYE Contract Accounts

The following list details the RTI PAYE Contract Account signals that you can view on Taxpayer Overview. Some signals can be manually set or amended.

Band Type

This list shows the Band Type criteria and the expected monthly yield or scheme type.

  • Band Type 1 - £10,000 or more
  • Band Type 2 - £4,500 to £9,999.99
  • Band Type 3 - £2,500 to £4,499.99
  • Band Type 4 - £1,500 to £2,499.99
  • Band Type 5 - £550 to £1,499.99
  • Band Type 6 - £200 to £549.99
  • Band Type 7 - Less than £200
  • Band Type 8 - Simplified deduction schemes (with the exception of some Care and Support schemes)
  • Band Type 9 - Direct payment quarterly schemes - irrespective of amount due
  • Band Type 10 - Annual filer

Insolvency

The following options are available for you to record the status of the employer scheme.

  • Bankruptcy
  • Company administration
  • Voluntary administration
  • Struck off

Setting the signal on ETMP will update IDMS.

Potential Cessation

This signal should be set when the employer advises HMRC that they are no longer employing anyone.

The potential cessation date is populated either:

  • automatically via the interface from RTI core following receipt of an FPS/EPS submission
  • manually by the user following contact with the employer.

The potential cessation date cannot be set for a date in the future.

Setting the signal on ETMP will update IDMS.

Payment Status

The employer’s payment frequency status will be displayed on both ETMP and IDMS as one of the following.

  • Annual
  • Quarterly
  • Monthly

Also included are:

  • Band Type
  • Annual Payment month – annual schemes only
  • AMP (Average Monthly Payment).

Quarterly signal

Used for schemes that meet the requirements (net year-to-date charge is less than £1,500 per month) to retain the quarterly payment frequency (until the signal is removed) and for special schemes such as:

  • Expat Appendix 6 schemes with five or fewer employees
  • certain Barrister Senior Clerk schemes.

RTI Period of Inactivity

The start and end dates of any periods of inactivity for the PAYE RTI element.

Class 1A NIC signal

States whether the Class 1A NIC signal is set or unset.

RTI signals

  • Clerical interest
  • Clerical RPI
  • Phoenix
  • Student Loan Employer
  • Insolvent scheme

RTI Registration

  • Commencement Date
  • RTI Joining Date
  • Cessation Date
  • Potential Cessation Date
  • RTI Mandation Date
  • Payslip booklet required
  • Segmentation Band

Scheme Data

Miscellaneous data on the scheme such as:

  • Scheme Type
  • Scheme Status
  • Scheme description.

EA Facts

Displays the eligibility and status of Employment Allowance claimed for each year of claim.

Dispute Flag

Displays information regarding current or previous RTI disputed charges.

LPP Inhibition

This function is not currently available.