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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer records: maintain employer record: re-opening an employer record (Action Guide)

To take the appropriate action when re-opening an employer record, follow steps 1 - 13 below. The Guide is presented as follows

Steps 1 - 2

Action before re-opening

Step 3

Re-open date is in the original year of cancellation or in the following year

Steps 4 - 7

System action

Steps 8 - 9

Clerical action

Steps 10 - 11

Re-open date is not in the original year of cancellation or in the following year

Step 12

Manual re-opening of an RTI employer record

Step 13

Re-opened in error

For details of how to access any of the Employer Business Service functions, use PAYE057.

From 6 April 2011 an employer record can only be re-opened in the year it was originally cancelled or the following year.

Action before re-opening

  1. Review the information provided to satisfy yourself that an employer record is required

  2. For years 2008 onwards, where the employer record is scheme type PSC or XP

  • Prior to re-opening the employer record, send an eForm to the CIS Centre, Newry, flagged ‘Immediate - Scheme changes’ confirming that you intend to re-open the EBS employer record and the reason why
  • Wait for a response from Newry before updating EBS (this should be received within 24 hours)

Where the employer record needs to be re-opened in the year it was originally cancelled, or in the following year, go to step 3

Where the employer record needs to be re-opened in a year later than the year it was originally cancelled, or in the following year, go to steps 10 - 11

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Re-open date is in the original year of cancellation or in the following year

  1. For years 2008 onwards, where the employer record is scheme type PSC or XP
  • Prior to re-opening the employer record, send an eForm to the CIS Centre, Newry, flagged ‘Immediate - Scheme changes’ confirming that you intend to re-open the EBS employer record, from what date and the reason why
  • Wait for a response from Newry before updating EBS (this should be received within 24 hours)

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System action

  1. Use Function AMEND EMPLOYER SCHEME HISTORY to enter today’s date in the Re-opened Date field
  • Where the scheme type is PSC or XP you must enter a ‘Date Notified’, which is the date you received the information or select one of the following check boxes
    • ‘Date Not Known’ - where you do not know the date you received the information, or
    • ‘Date Not Applicable’ - where the update is being made from information not received from the employer
  1. Use Function AMEND EMPLOYER INDICATORS to review the indicators on record
  • For example, set the NOP35 / NOP35REM for years when it is clear the employer was not expected to operate PAYE
  1. Use Functions VIEW EOY RETURNS HISTORY and VIEW BROCS to ensure the systems are in line and review the intervening years

Note: Any outstanding returns will be issued automatically by BROCS.

  1. Review ECS to ensure that all indicators (signals) are in line and make any amendments on ECS where they are not

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Clerical action

  1. Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad

  2. Review whether a starter pack is required. If so

  • Use EBS Function PROSPECTIVE / STARTER PACK and select the Existing Employer radio button, and then
  • Select the appropriate scheme type to arrange for the relevant pack to be issued

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Re-open date is not in the original year of cancellation or in the following year

  1. Advise the employer
  • You are unable to re-open the employer record
  • You will need to set up a new employer record
  • They will receive a letter confirming the new employer reference which they must now use
  1. Use EBS Function EMPLOYER SET UP to set up the new employer record

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Manual re-opening of an RTI employer record

  1. If the employer was previously in RTI and there is a mandation date held on the employer record that date will remain. If the employer record does not have a mandation date you will need to enter one manually by
  • Using EBS Function AMEND EMPLOYER SUMMARY
  • Select View on the toolbar
  • From the drop down menu select Maintain Employer RTI details
  • Enter a date of mandation
  • Select the [OK] button

These employer records will not go through the alignment process

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Re-opened in error

A re-opened date cannot be amended. In the event that an employer record was re-opened in error

  1. Cancel the employer record. Follow action guide emp40010.