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HMRC internal manual

PAYE Manual

Employer records: set up employer record: new employers joining RTI from 6 April 2013

Since 6 April 2013, when new employers register for a PAYE reference they are required to answer three new questions. These are

  • Do you intend to pay any benefits / expenses?
  • Do you intend to claim CIS Deductions Suffered?
  • Have you made any payments to employees?

The answers to these questions will be recorded when the employer record is set up using EBS Function EMPLOYER SET UP. You will not be able to view these answers but they will be held as data within EBS and used to support future enhancements.

The answer to ‘Do you intend to pay any benefits / expenses?’ will be sent to the Employer Compliance System (ECS) where it will be recorded in anticipation of the P11D(b) and Class1A charge.

Since 6 April 2013 new employer schemes are not required to go through the RTI alignment process. With the exception of scheme types NORPRO, TAS and XP, the mandation date will be automatically set to the start date of the scheme. However, in cases where the start date of the scheme is before 6 April 2013 the mandation date will be set automatically at 6 April 2013.

For more information see PAYE5011.