PAYE21185 - Employer records: maintain employer record: memo from banking operations - new or cancelled sub account

Banking Operations may receive a payment for a year which does not exist on ETMP that cannot be allocated to the sub-account to which they are told it relates to.

In this event Banking Operations will

  • Put the payment into OAS
And
  • Send a memo to you showing either of the following headings ‘New sub-account’ or ‘Cancelled sub account’

New sub-account

This applies to a payment received for a specific year that is earlier than the first year on ETMP.

Cancelled sub-account

This applies to a payment received for a specific year but ETMP shows the year is cancelled for any of the following reasons

  • Cancelled one year only
  • The employer record has been cancelled
  • The employer record was ceased in an earlier year

In all cases

The memo will show

  • Office name and employer reference
  • Employer / contractor name
  • Year and month (if known) of payment
  • Amount of payment
  • OAS number

On receipt of either memo you must review the status of the employer record and inform Banking Operations how to allocate the payment.