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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer records: maintain employer record: employer indicators

Employer indicators are set on an employer record to show actions and / or circumstances that have or need to be taken.

It is essential that these indicators (signals) are reviewed and kept up to date in your day to day work.

The table below describes each indicator, the circumstances when they are set and by whom (if it is not by the PAYE Employer Office).

They are grouped into the following areas

 

Notes: 

1. Each group is listed in alphabetical order.
   
2. The National Insurance Contributions Office NICO) was formerly the Contributions Agency (CA).
Indicators Circumstances
   
ABROAD Indicates that an employer’s address is abroad
Set using EBS Function ADDRESS SEARCH    
  AMSO Indicates an employer operating a modified system of PAYE for Market Researchers as agreed by HMRC
Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of instructions from Personal Tax Customer, Product & Process, PAYE Technical, Shipley. Do not set for years 2007-08 onwards    
  CRM Indicates that the case has a Customer Relationship Manager allocated to it
Set and cancelled using EBS Function AMEND EMPLOYER INDICATORS    
  DECEASED Indicates that an employer with a Trade Class Status I is known to have died
Set using EBS Function AMEND EMPLOYER INDICATORS when notification of death is received    
  DLO Indicates that a DLO address has been retrieved from Function ADDRESS SEARCH
  ENFORCE Indicates that recovery proceedings have been commenced by the Debt Management Office
Set by BROCS - view only     
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)    
  INSOLVENT Indicates that the employer is insolvent
Set by BROCS - view only     
  LBS Indicates that the case has Large Business Service involvement

In April 2013 the existing LECO (LBS) signal set on ECS automatically transferred across to EBS. If both the LECO (LBS) and L and C signal were set on ECS, the L and C signal took precedence and only this signal was transferred across to EBS

Set and cancelled using EBS Function AMEND EMPLOYER INDICATORS    
  L and C Indicates that the employer is in the category of Large and Complex

In April 2013 the existing L and C signal set on ECS automatically transferred across to EBS. If both the L and C and LECO (LBS)were set on ECS the L and C signal took precedence and only this signal was transferred across to EBS

Set and cancelled using EBS Function AMEND EMPLOYER INDICATORs    
  NES-EX Indicates that the employer is exempt from the New Earnings Survey
Set and cancelled using EBS Function AMEND EMPLOYER INDICATORS on the instructions of Personal Tax Customer, Product & Process, PAYE Technical, Shipley    
  NO INCENTIVE Indicates that the employer should not receive the tax-free incentive for online filing for years up to 2008-09

Set and cancelled using EBS Function AMEND EMPLOYER INDICATORS

Note: This must not be set for any year if DMB have already issued the repayment for that year    
  PB Indicates that the employer is a Public body within individuals and Public bodies
  POST Indicates that correspondence is held in the working range or on BF
Set using EBS Function AMEND EMPLOYER INDICATORS    
  RLS Set for either the business address or correspondence address when you receive undelivered mail or are notified that the address held is no longer valid
Set using EBS Function AMEND EMPLOYER SUMMARY    
  SPEC Indicates that special care is needed when handling this employer
Set using EBS Function AMEND EMPLOYER INDICATORS    
  WELSH Set by the Welsh Language Unit and indicates that the employer has requested to receive any employer related forms in Welsh

Note: The years for which the indicator can be set, and conditions for setting that indicator are shown where appropriate.

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.

Indicators Circumstances
   
87X  
  • CY-1 to CY-6, providing C154 not set for same year Indicates the Debt Management Office’s intention to take local recovery proceedings
Set using EBS Function AMEND EMPLOYER INDICATORS after the review of form C87X and / or form IDMS11    
  ADVANCE Indicates that an advance has been made to the employer
Set by BROCS - view only   
  AUDREP
  • CY to CY-6 Indicates that an Audit Report shows employer failed to prepare deduction working sheets for employees
Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of forms ECR203 or ECR251  
  C154
  • CY-1 to CY-6, providing 87X not set for same year Indicates that employer’s underpayment has been submitted to Enforcement Office for recovery
Set using EBS Function AMEND EMPLOYER INDICATORS  
  CIS36 / SC35SUCC
  • CY to CY-6, where scheme type is PSC Indicates that ownership of the business has changed, and the new owner has taken over the old owner’s pay records
Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of form SC35 or CIS36 marked succession  
  COLSTOP
  • CY-1 to CY-6 Indicates that the Debt Management Office has asked the PAYE Employer Office to stop issuing correspondence in respect of outstanding underpayment or overpayment
Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of instructions from a Debt Management Office  
  COMPREP
  • CY to CY-6 Indicates that NICO has reported that the employer has a compliance failure
Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of a report from NICO    
  COYO Indicates that the year on the employer record has been cancelled one year only
Set using EBS Function AMEND EMPLOYER INDICATORS or CANCEL SCHEME ONE YEAR ONLY    
  CSL Indicates a business employing individuals with student loans
Student Loan Service (SLS) passes details automatically to both BROCS and EBS of any student loan employers by setting an indicator on both computers    
  DORMANT Indicates that the year on the employer record has been cleared as dormant
Set using EBS Function AMEND EMPLOYER SCHEME HISTORY    
  F. Pen Deferred Indicates that the employee has 49 or fewer employees and the filing penalties have been deferred.
  FILED ONLINE This indicator is set when the original return has been filed online. It is only available from 2005 onwards
Set using EBS Function AMEND EMPLOYER INDICATORS when the original return has been filed online, but the indicator has not been set automatically  
  FUNDING DISCREPANCY

Only applicable to scheme types

  • DOME
  • EPA
  • NI
  • OCPN
  • P
  • PSC Indicates that a discrepancy has arisen between the amount entered in TAX CREDITS FUNDING field and amount held on Tax Credit System computer when using EBS Function CAPTURE EOY RETURN DETAILS
The box is automatically ticked when a funding discrepancy is identified    
  INHIBIT UP / OP Set automatically (or manually) when using EBS Function CAPTURE EOY RETURN DETAILS if
  • A part scheme is processed (the first return of a PSC or magnetic media scheme)
  • The following indicators are present
  • P227

    • RECONSTRUCT
    • COLSTOP  
        INSPRUL 
  • CY-1 to CY-6 Indicates that there is an Inspector’s ruling which will affect the employer annual return
Set using EBS Function AMEND EMPLOYER INDICATORS  
  INSTIND (1)
  • CY to CY-6
  • Cannot be removed if set for selected year
  • Once set this indicator cannot be viewed. ‘Transient only’ in other words when set the indicator is not visible Indicates that the case has been referred to the Debt Management Office because, for example
  • An overpayment arises
  • The case is RLS

    Or

  • Enquiries have arisen after all returns have been received

Set using EBS Function AMEND EMPLOYER INDICATORS when a case is referred to the Debt Management Office

This indicator cannot be set or removed for a year where the employer is operating PAYE in Real Time  
  INSTIND (4)
  • Cannot be removed if set for selected year
  • Once set this indicator cannot be viewed. ‘Transient only’ in other words when set the indicator is not visible Set using EBS Function AMEND EMPLOYER INDICATORS when a case is referred to Enforcement Office
This indicator cannot be set or removed for a year where the employer is operating PAYE in Real Time  
  LUMPSUM
  • CY to CY-6
  • Must not be scheme type XP Indicates that the employer has been authorised to give provisional tax relief on a lump sum payment
Set using EBS Function AMEND EMPLOYER INDICATORS when information received from PAYE section  
  NOCIS36 / SC35
  • CY-1 to CY-6
  • Must be scheme types PSC or XP Indicates that the issue of a CIS36 or SC35 to this contractor is not appropriate
Set using EBS Function AMEND EMPLOYER INDICATORS  
  NOCIS36 / SC35REM
  • CY-1 to CY-6
  • Must be scheme types PSC or XP Indicates that the issue of a reminder for a CIS36 or SC35 is not appropriate
Set using EBS Function AMEND EMPLOYER INDICATORS  
  NOP35
  • CY-1 to CY-6
  • Must not be scheme type XP
  • If P35MT present then P35ALSO must be present Indicates that the issue of a P35 to this employer is not appropriate

Set using EBS Function AMEND EMPLOYER INDICATORS

This indicator cannot be set or removed for a year where the employer is operating PAYE in Real Time  
  NOP35MTREM
  • CY-1 to CY-6
  • P35MT must be present Indicates that the issue of a reminder for the return is not appropriate

Set using EBS Function AMEND EMPLOYER INDICATORS

This indicator will be invalid from April 2004 and be removed from EBS functionality from April 2005  
  NOP35REM
  • CY-1 to CY-6
  • Must not be scheme type XP
  • If P35MT present then P35ALSO must be present Indicates that the issue of a reminder for form P35 is not appropriate

Set using EBS Function AMEND EMPLOYER INDICATORS

This indicator cannot be set or removed for a year where the employer is operating PAYE in Real Time  
  P227
  • CY-1 to CY-6
  • Must not be scheme type XP Indicates that the PAYE Employer Office has asked the Debt Management Office to decide what to do about a discrepancy in P14 / P35 details
Set using EBS Function AMEND EMPLOYER INDICATORS  
  P229
  • CY-1 to CY-6
  • Must not be scheme type XP Indicates that a repayment claim has been made by the employer, but form P35 is still outstanding
Set using EBS Function AMEND EMPLOYER INDICATORS  
  P35ALSO
  • CY to CY-6 Indicates that the employer requires a form P35 in the general issue in addition to the P35MT

Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of notification by the employer

This indicator will be invalid from April 2004 and be removed from EBS functionality from April 2005  
  P35MT
  • CY to CY-6
  • Must not be scheme types

    • XP
    • DPGEN
    • DPNI
    • DCNI
    • NORPRO
    • TAS
       
      Or
       
    • EPA Indicates that the employer is within the magnetic tape arrangements

Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of a memo from NICO

This indicator will be invalid from April 2004 and be removed from EBS functionality from April 2005  
  POTREG49
  • CY to CY-6
  • Cannot be set if REG49DET indicator present
  • Must not be scheme type XP Indicates that a Regulation 80 determination may be necessary
Set using EBS Function AMEND EMPLOYER INDICATORS  
  RECONSTRUCT
  • CY to CY-6 Indicates that something has occurred that will affect the End of Year return from an employer, such as records lost or destroyed
Set using EBS Function AMEND EMPLOYER INDICATORS    
  RECPRO Indicates recovery proceedings are being taken by the Debt Management Office
Set using EBS Function AMEND EMPLOYER INDICATORS  
  REG49DET
  • CY to CY-6
  • Cannot be set if POTREG49 indicator present
  • Must not be scheme type XP Indicates that a Regulation 80 determination has been made
Set using EBS Function AMEND EMPLOYER INDICATORS  
  RNA
  • CY to CY-6 Indicates that a refund was not made by the employer to an employee on commencement
Set using EBS Function AMEND EMPLOYER INDICATORS  
  TRADISP
  • CY to CY-6
  • Must not be scheme type XP Indicates that a trade dispute has occurred which affects the End of Year returns for an employer
Set using EBS Function AMEND EMPLOYER INDICATORS  
  UNQUEST
  • CY-1 to CY-6 Indicates that there are unanswered questions on the P35
Set using EBS Function AMEND EMPLOYER INDICATORS  
  UNSIGP35
  • CY-1 to CY-6
  • Must not be scheme type XP Indicates that the declaration and certificate on form P35 have not been signed
Set using EBS Function AMEND EMPLOYER INDICATORS  
  UNSIGCIS36 / SC35
  • CY-1 to CY-6
  • Must not be scheme type XP or PSC Indicates that the declaration and certificate on form SC35 or CIS36 have not been signed
Set using EBS Function AMEND EMPLOYER INDICATORS  
  WRONGOP
  • CY to CY-6 Indicates that the employer has failed to operate PAYE correctly
Set using EBS Function AMEND EMPLOYER INDICATORS

The following EDI form-related indicators can only be set or removed by the Online Customer Services Team. Due to the volume of references involved, you must not telephone the team. When it is necessary to enquire about setting or removing indicators you must issue an email (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , requesting any information or attaching a list or spreadsheet of Employer Names and References affected when online filing signals are to be reset. These indicators are however displayed in Function VIEW EMPLOYER INDICATORS by selecting the [EDI / FBI] button which will be available to select if any of these indicators are present.

Indicators Circumstances
   
Intent To File Set when an employer or person acting on behalf of the employer wishes to send forms via Electronic Data Interchange (EDI)
P6 Daily Set if an employer wishes to receive daily P6 forms from HMRC via EDI
P6 Bulk Set if an employer wishes to receive bulk P6 forms from HMRC via EDI
P9 Daily Set if an employer wishes to receive daily P9 forms from HMRC via EDI
P9 Bulk Set if an employer wishes to receive bulk P9 forms from HMRC via EDI
SL1 / 2 Set if an employer wishes to receive student loan forms SL1 and SL2 from HMRC via EDI
TC700 Series Set if an employer wishes to receive tax credit forms TC700, TC701, TC702, TC703 and TC704 from HMRC via EDI

The following PAYE Online for Employers - Internet (formerly known as FBI) form related indicators are all set automatically if an employer enrols for that service via the Internet. These indicators are however displayed in Function VIEW EMPLOYER INDICATORS by selecting the [EDI / FBI] button which will be available to select if any of these indicators are present.

Indicators Circumstances
   
Intent To File Set automatically when an employer or person acting on behalf of the employer registers their intention to send forms via the Internet
P6 Daily Set automatically if an employer has enrolled to receive daily P6 forms from HMRC via the Internet
P6 Bulk Set automatically if an employer has enrolled to receive bulk P6 forms from HMRC via the Internet
P9 Daily Set automatically if an employer has enrolled to receive daily P9 forms from HMRC via the Internet
P9 Bulk Set automatically if an employer has enrolled to receive bulk P9 forms from HMRC via the Internet
SL1 / 2 Set automatically if an employer has enrolled to receive student loan forms SL1 and SL2 from HMRC via the Internet