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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer returns: electronic employer returns: e-file exceptions list screen

The E-File exceptions list screen

  • Gives details of employers ECS has been unable to automatically issue penalties to
  • Indicates why it was not possible to automatically issue the penalty

To access the screen

  • Select the [E-File Penalties] button within the special functions screen

The screen will default to show the E-File penalty exceptions within your own office but subject to having the correct access rights you can alter the reference in the district field to view open appeals within another office.

The screen contains the following fields / buttons which are presented as follows

Search criteria

The fields within the search criteria area of the screen allow you to

  • Sort the order in which information in the screen is displayed

And / or

  • Filter the exceptions displayed in the screen to a particular exception type
Field name Purpose
   
Employers Reference Start Allows you to enter the employer’s reference you wish to start a search on
Employers Reference End Allows you to enter the employer’s reference you wish to end search on
Sort Order Dropdown menu that allows you to choose the order in which the exceptions are displayed. The screen defaults to display exceptions by EMP REF, YEAR and the other sort order choice available is RETURN DATE. When you sort by
  * EMP REF, YEAR the exceptions are listed in reference ascending and year ascending order
  * RETURN DATE the exceptions are listed in return date ascending order
Filter Dropdown menu that allows you to filter the screen to display particular types of exception. The screen will default to NONE (that is, no filter) and the other filter choices available are
  * Scheme type
  * Trading name
  * Seg appeal
  * RLS
  * Temp inhib
[Search] button Allows you to search

To sort the exceptions list

  • Select the arrow in the sort order field and highlight the appropriate sort order
  • Select the [Search] button

You will be returned to the E-File exceptions list screen in which the exceptions will be displayed in the order selected.

To filter the information displayed in the exceptions list

  • Enter the appropriate references (as required) into the employers reference start and employers reference end fields
  • Select the arrow within the filter field and highlight the required choice of filter
  • Select the [Search] button

You will be returned to the E-File exceptions list screen in which the information displayed will be limited to the chosen references / exceptions.

Scheme type column

Where letter Y is present in the scheme type column, ECS has been unable to automatically issue a penalty as the segmentation band supplied by EBS conflicts with the scheme type held for the employer on ECS.

For example EBS might provide a segmentation band of 1, 2 or 3 (indicating the scheme type to be ‘P’) whereas the scheme type on ECS indicates the band should be ‘Scheme type exempt’.

You will not be able to issue a penalty in these cases and you should

  • Report them by e-mail (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Use the [No Further Action] button on the E-File exception list screen to remove the case from the penalty process

Trading name column

Where letter ‘Y’ is present in the trading name column ECS has been unable to automatically issue a penalty as the employer’s EBS record includes a trading name.

Note: Issue of penalty notices must be to a named person where the employer is not a limited company. Partnership names and trading names held on employer records must therefore have additional addressing information to ensure that they comply with legal requirements.

Where the trading name exception signal is set you can issue the penalty manually through ECS if you know the named person the penalty should go to. To do this

  • Highlight the appropriate entry in the exceptions list
  • Select the [Issue] button. You will be taken to the issue E-File penalty screen for the relevant case
  • Complete the name to be addressed to field within the screen with details of the addressee
  • Select the [Issue] button

Segment appeal column

Where letter ‘Y’ is present in the segment appeal column ECS has been unable to automatically issue a penalty as there is an open appeal (on EBS) against the segmentation band / count allocated to the employer during the annual segmentation count.

Details of the appeal can be viewed in

  • The segmentation details screen in ECS

And

  • The EBS Function VIEW EMPLOYER SEGMENTATION

EBS will inform ECS when the appeal is settled and if the result of the appeal is that the employer

  • Should have filed online, ECS will automatically issue a penalty and the case will be removed from the E-File exceptions list
  • Should not have filed online, ECS will not issue a penalty and the case will be removed from the E-File exceptions list

RLS column

Where letter ‘Y’ is present in the RLS column (where undelivered mail is returned by the Post Office), ECS has been unable to automatically issue a penalty, as the last known address for the employer is RLS.

Where the signal is set you must

  • Ensure that the RLS signal is still valid and that appropriate tracing action is taken

If as a result of the tracing action taken

  • A new address is found (and the RLS signal is removed), ECS will charge appropriate penalties and no longer include the case on the exceptions list
  • The scheme is cancelled, ECS will no longer include the case on the exceptions list

If tracing action fails to obtain a new address consider using the [No Further Action] button.

The employer’s record and file must be noted so that if a new address becomes available any penalty can be issued.

Temp inhib. column

Where letter ‘Y’ is present in the temp inhib column ECS has been unable to automatically issue a penalty as the E-File temporary inhibition signal is set for the year.

Where the signal is set and you want to issue a penalty you should

  • Cancel the signal using the E-File penalty details screen

And

  • Issue a penalty via the Issue E-File penalty screen

Total field

The Total field displays a count of the cases within the E-File Exceptions List screen.

[Issue] button

The [Issue] button takes you to the Issue E-File Penalty screen.

Complete the fields as appropriate in accordance with the detailed guidance contained in this section.

[No further action] button

The [No Further Action] button allows you to remove a case from the E-File exception list screen (and sets the no further action indicator in the E-File penalty details screen) where it has been decided to take no further action in a case where a penalty is due.

To do this

  • Highlight the entry you wish to remove from the list
  • Select the [No Further Action] button

You will be returned to E-File exceptions list in which the case will no longer appear.

Where a case has been removed from the exceptions list and you subsequently wish to issue a penalty you can still do so through the E-File penalty details screen (PAYE44045) for the employer concerned.