PAYE30046 - Employer records: movement of an employer record: successions (Action Guide)

To take the appropriate action required when a succession is appropriate, follow steps 1 - 12 below. This Guide is presented as follows

Steps 1 - 2

Initial action

Steps 3 - 7

Computer action

Steps 8 - 12

Clerical action

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

 

Initial action

1. Review the papers held to consider whether or not a succession is appropriate

  • If a succession is appropriate go to step 3, otherwise
  • Go to step 2

2. Establish the correct position, contacting the employer if necessary

  • If a succession is not appropriate consider alternative action

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Computer action

3. Use Function EMPLOYER MOVEMENTS and enter the employer reference you are succeeding the employer record to

4. Use Function EMPLOYER MOVEMENTS to complete details of the succession required in the main ‘Employer Movements’ screen

Note: From 6 April 2013 it is important to take the actions on EBS as near to the date the succession legally took place as possible. More information on scheme successions in RTI can be found at PAYE30009.

5. Use Function EMPLOYER INDICATORS to check whether any EDI indicators are held, if so

  • Forward an email with the following information (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • Employer name
    • Old employer reference
  • On receipt of a reply check that the EDI indicator has been removed from the old employer reference before proceeding

6. Use Function AMEND EMPLOYER TRADE AND SCHEME DETAILS to check if there are any linked schemes and if so

  • Update the linked employer record with the new employer reference

7. Where any of the indicators AUDREP, RECONSTRUCT, COMPREP, RNA, INSPRUL, TRADISP, LUMPSUM, WRONGOP are shown on the old employer record relating to the year of the merger or succession

  • Use Function AMEND EMPLOYER INDICATORS at the new employer record to set the appropriate indicator(s)

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Clerical action

8. Write to the employer or contractor and agent along the following lines

9. Where there are associated papers

  • Use Function AMEND EMPLOYER NOTES at the new employer record to indicate where these are held

10. Use Function AMEND EMPLOYER NOTES to note details of the succession

11. Where the POST indicator is shown at the old employer record

  • Locate the post and file it away at the new employer record reference in the ER pad
  • Use Function AMEND EMPLOYER NOTES to indicate where the post is held
  • Set the POST indicator at the new employer record reference

12. Advise the CT or SA district if applicable