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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer records: employer record work lists: employer record review (Action Guide)

To clear an entry on the Employer Record Review work list, follow steps 1 - 4 below. The guide is presented as follows

  Step 1
   
  Step 2
  Step 3
  Step 4

Initial action

1. Check the employer record to ensure
   
  * No live employees are attached to the record (view using EBS Function VIEW EMPLOYEES)
  * No payments have been made on BROCS (view using Format 3) relating to the year of the return (incentive award is not to be classed as a payment)
  * No CLASS 1A NIC EMP signal is held on BROCS (view using Format 9) indicating the employer is liable to pay CLASS 1A NIC charges, because the employer makes payments of benefits and expenses
  * No regulation 80 determination is being considered (view using BROCS Format 9)
  * No forms P14 have been submitted (view using the following)
  * EBS Function VIEW EOY RETURNS HISTORY - this will display any paper submissions
  * BROCS Format 9 - this will show any consolidated returns
  * ChRIS - this will show any online submissions
  Where none of the above applies, the scheme must remain open. Use Employer Notes to note the reason why the scheme is to remain open and delete the entry from the work list. No further action is needed
  If any of the above applies, go to
  * Step 2 for entries where the record has been nil for CY and CY-1 or more or the employer record was set up in the current year
  * Step 3 for scheme type PSC
  * Step 4 for all other entries

Nil record for CY and CY-1 or more or employer record set up in current year

2. If the record has been ‘nil’ for CY and CY-1 or more
   
  * Follow PAYE21021 - step 34
  * Use EBS Employer Notes to record your action
  * Delete the entry from the work list
  Employer record set up in current year
  * If the record has been set up in the current year, take no further action and delete the entry from the work list

PSC scheme types

3. Check CIS (top right hand corner) to see if it is shown as ‘Active,’ if it is
   
  * Use EBS Function AMEND EMPLOYER TRADE AND SCHEME to change the current year scheme type to XP
  * Use Employer Notes to record your action
  * Delete the entry from the work list
  Otherwise, go to step 4
  Useful hint
  For an indication that the scheme can be closed
  * Check COTAX (for limited companies) to see if the company has been ‘struck off’
  * Check BROCS (Format 5) for any notes
  * If you have the SA Unique Taxpayer Reference (UTR) check SA notes

All other entries

4. Follow PAYE21021 - steps 31 - 36