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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer records: employer mailings: employer pack / letter issue (Action Guide)

To deal with the issue of an employer pack manually follow steps 1 - 9 below. The Guide is presented as follows

  Step 1
   
  Step 2
  Step 3
  Steps 4 - 6
  Step 7
  Step 8
  Step 9

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

Initial action

1. Check if you have received a set or sets of address labels
   
  * If you have go to step 2
  * If not go to step 7

Address labels received

2. Address labels will be received for certain scheme types only and your next action will be dependent on which set of labels you are handling
   
  * For DOME scheme types go to step 3
  * For DCNI, DPGEN and DPNI scheme types go to step 4

DOME scheme types

  Note: The address labels received relating to DOME scheme types are merely to assist in the issue of the P12 deduction cards for the new tax year. The employer pack is issued automatically.
   
3. Pass the labels to the person in the PAYE Employer Office responsible for the issue of P12 deduction cards to prepare these for the new tax year. For more information about the preparation of P12 deduction cards see PAYE73000 onwards

DCNI, DPGEN and DPNI scheme types

4. Pass the labels to the person in the PAYE Employer Office responsible for the manual issue of employer packs for these scheme types
   
5. Retrieve the employer related electronic file ‘DP and DCNI cases - reports to NICO’ to establish whether any new cases have been set up since the issue of these labels
  * If there are any new cases
  * Pass details of these cases to the person responsible for the issue of employer packs who will need to consider whether any additional literature must be sent to the employer in addition to the new employer pack that will have been manually issued
  * If there are no new cases
  * Make a note in the employer related electronic file that for any new cases set up between now and the end of the tax year a combined new employer / employer pack must be manually prepared
6. If you are responsible for the issue of employer packs
  Do not issue a pack to any address labels that show scheme type DCNI and the employer name includes ‘Appendix 7A or Appendix 7B
  Otherwise
  * Prepare and issue the appropriate employer pack before 5 April
  * To ascertain the contents of the employer packs
  * Use PAYE056
  * Select ‘Employer Packs’
  And then
  * Scroll to the relevant scheme type
  * If any cases are new and you have not received an address label
  * Review the employer record and / or employer record pad to establish whether a new employer pack was sent out recently and if so what if any additional literature needs to be issued

Address labels not received

7. If you have not received a set or sets of address labels, contact Personal Tax Customer, Product & Process at Shipley for advice
   

Free of tax

8. Review the ‘Free of Tax’ electronic file and for each case listed
   
  * Prepare and issue the employer pack before 5 April
  * To ascertain the contents of the employer pack
  * Select the [Index of Forms] button on the left of the screen to access the Forms Index
  * Select ‘Employer Packs’ and then
  * Scroll to Free of Tax

Other cases

9. If you have received a request for an employer pack your next action will be dependant on whether the employer is exempt from online filing
   
  * For employers who are not exempt from online filing
  * Refer the employer to to download the information required
  * For employers who are exempt from online filing and do not receive a manually prepared employer pack
  * Ask the employer to contact the Employer Orderline on 0300123 1074 and explain that they are exempt from online filing
  Note: You must advise the DOME employers to tell the Employer Orderline that they operate a Simplified Deduction Scheme and to specify the actual form(s) they require.
  * For employers who receive a manually prepared employer pack
  * Select the [Index of Forms] button on the left of the screen to access the Forms Index
  * Select ‘Employer Packs’
  And then
  * Scroll to the relevant scheme type to see details of the contents of the employer packs
  And then
  * Prepare and issue the employer pack as soon as possible