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HMRC internal manual

PAYE Manual

Employer records: maintain employer record: re-opening years cancelled one year only

When to re-open years COYO?

You may need to re-open a year on an employer record which was previously cancelled one year only when either

  • You establish that a return is due for the year

Or

  • The ‘COYO’ indicator has been set in error

How to re-open years COYO

If you have decided that a year on an employer record should be re-opened, which was previously COYO, the employer record can be updated to reflect this in one of two ways. Either by

  • Unsetting the year-related indicator ‘COYO’ using Function AMEND EMPLOYER INDICATORS

Or

  • Using Function CANCEL SCHEMES ONE YEAR ONLY

The normal rule of thumb in deciding which function you should use is

  • Use Function AMEND EMPLOYER INDICATORS if you want to update one employer record

Or

  • Use Function CANCEL SCHEMES ONE YEAR ONLY if you want to update multiple employer records at the same time

Both methods will update the Employer Business Service (EBS) employer record in the same way and send the information overnight to BROCS and ECS.

As a result the BROCS and ECS records will be re-opened to expect receipt of an EOY return.

As a consequence BROCS will take action to pursue the return. Where you already hold a return for the year, you can stop BROCS taking any action by setting one of the following groups of year-related indicators using Function AMEND EMPLOYER INDICATORS

Return Type Year-related Indicators
   
P35 NOP35 and NOP35REM
P35MT NOP35MT and NOP35MTREM
CIS36 NOCIS36 and NOCIS36REM

Note: You must not record receipt of a return on to EBS on the same day that year was re-opened.

After 6 April 2013 if you re-open an employer record which was previously cancelled one year only you will need to enter a mandation date on the record if one is not already held. Do this 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.