Employer records: maintain schemes: change scheme type - PSC to XP (Action Guide)
To take the appropriate action when you are told that a business no longer has employees but still has at least one subcontractor, follow steps 1 - 3 below.
This Guide is presented as follows
|Steps 2 - 3|
For details of how to access any of the Employer Business Service functions, use PAYE057.
|1.||Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to XP for CY+1|
|Enter an RTI PAYE liability effective date, which must be the date the business switched to sub contractors only|
|2.||Write to the employer to advise them|
|* That you have updated the employer record with effect from (date)|
|* The reason for the change|
|* That they will need to submit completed forms P35, forms P14 and any outstanding CIS returns for the previous year (if not already done)|
|* That for subsequent years they will only need to forward completed monthly CIS returns|
|3.||Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad|