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HMRC internal manual

PAYE Manual

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

To take the appropriate action when an employer has recommenced trading or the employer record was previously ceased in error, follow steps 1 - 17 below. This Guide is presented as follows

Steps 1 - 6

Action before re-start

Step 7

Re-start date is in the original year of cessation or in the following year

Steps 8 - 11

System action

Steps 12 - 13

Clerical action

Steps 14 - 15

Re-start date is not in the original year of cessation or in the following year

Step 16

Manual re-start of an RTI employer record

Step 17

Re-start dates

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-started in the year it was originally ceased or the following year.

Action before re-start

  1. Review the information held and satisfy yourself the employer record needs to be re-started

  2. Use Function VIEW EOY RETURNS HISTORY to establish the

  • Returns received, and
  • Amounts processed
  1. Use Function VIEW BROCS (DESIGNATORY DATA FOR ASN) to establish
  • The scheme status of the year, and
  • Whether a form P11D(b) is held
  1. Use Function VIEW BROCS (EMPLOYER DATA YEAR SUMMARY) to establish any amounts captured on P228

  2. The scheme start date must be the earliest year in which a P228 and / or a Class 1A NIC charge is recorded on BROCS

  3. Where the employer record needs to be re-started in the year it was originally ceased or in the following year, go to step 7

Where the employer record needs to be re-started in a year later than the year it was originally ceased or in the following year, go to steps 14 - 15

 

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Re-start date is in the original year of cessation or in the following year

  1. For years 2008 onwards, where the employer record is scheme type PSC or XP
  • Send an eForm to the CIS Centre, Newry, flagged ‘Immediate - Scheme changes’ advise that the EBS employer record is to be re-started, from what date and the reason why
  • Newry will complete all their actions and issue a response (this should be received within 24 hours)

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System action

  1. Use Function AMEND EMPLOYER SCHEME HISTORY to enter the re-start date

Note: 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, where indicators were set prior to cessation; do these still apply?
  1. Use Functions VIEW BROCS and VIEW EOY RETURNS HISTORY to review intervening years where appropriate
  • If an employer annual return is required for an intervening year use Function CANCEL SCHEMES ONE YEAR ONLY to re-open the year
  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. Review whether a fresh 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
  1. Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad

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Re-start date is not in the original year of cessation or in the following year

  1. Advise the employer that
  • You are unable to re-start 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-start 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-start dates

You cannot amend a re-start date. When a date was entered in error or the employer did not recommence

17.

  • Cease the employer record. Follow action guide emp40010
  • Use the cessation date 31 March in the year prior to the re-start date. For example, incorrect restart date 15-06-2003 enter cessation date 31-03-2004
  • Review the years automatically cancelled one year only. Use Function CANCEL SCHEMES ONE YEAR ONLY to re-open a year if necessary