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HMRC internal manual

PAYE Manual

Employer records: employer record work lists: PIN name and address return (Action Guide)

To take the appropriate action when there is an entry on the ‘PIN Name And Address Return’ work list CustCon Online Services staff should follow steps 1 - 10 below. The Guide is presented as follows

  Steps 1 - 2
   
  Steps 3 - 6
  Steps 7 - 10

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

Initial action

  An entry on this work list will occur where the address held on the employer record is RLS when the employer registers for the Internet service (formerly known as FBI)
   
1. Use Function WORKLISTS to
  * Select work list type ‘PIN Name And Address Return’
  * Select a work item from that list
2. Use Function AMEND EMPLOYER SUMMARY to view the current payroll correspondence address held on the employer record
  * If the address is still RLS or DLO go to step 3
  * If a new address has been entered go to step 7

DLO or RLS address held

| 3. | If the address held on the employer record is still RLS or DLO use the Government Gateway helpdesk tools to locate an email address for the employer | || |   | * If an email address is found send an email to the employer | |   | * Request details of a new address to which correspondence can be sent | |   | And | |   | * Advise that the employer will be able to reregister as soon as a new address is provided and this has been updated on the employer record | |   | * If an email address is not found go to step 4 | | 4. | If an email address is not found telephone the PAYE Employer Office | |   | * Ask them to check their records to see whether a valid address is held for the employer | |   | * Establish whether the RLS indicator has been set for mismatch purposes only and is in fact a correct address | |   | * Ascertain whether there is anyone who can be contacted who will be able to provide a current address for the employer. For example an agent or accountant | | 5. | Your next action will depend on whether a new address is obtained | |   | * If a new address is obtained go to step 6
 
Otherwise | |   | * If no new address can be established | |   | * Use Function WORKLISTS to delete the work item from the work list | | 6. | Where a new address has been obtained send a fax to the PAYE Employer Office | |   | * Advise them of the new address | |   | * Ask them to update the employer record as soon as possible | |   | * Notify you by telephone or fax as soon as the address has been updated |

New address held on employer record

  Where a new address is held on the employer record that is not RLS or DLO
   
7. Use the Government Gateway helpdesk tools to establish whether the employer has now reregistered
  * If the employer has reregistered go to step 8
  * If the employer has not reregistered go to step 9
8. Use Function WORKLISTS to delete the work item from the work list
9. Where the employer has not reregistered
  * Use Government Gateway helpdesk tools if necessary to allow the employer to reregister
  * Contact the employer to advise them that they will now be able to reregister for PAYE Online for Employers - Internet
10. Use Function WORKLISTS to delete the work item from the work list