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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
Updated
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Employer returns: view / maintain BROCS: reminding actions for returns (Action Guide)

If you need to take reminding action for outstanding annual employer returns, consider steps 1 - 80 below. This Guide is presented as follows

  Step 1
   
  Steps 2 - 10
  Steps 11 - 27
  Steps 28 - 51
  Steps 52 - 68
  Steps 69 - 71
  Steps 72 - 80

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

Initial action

1. Review the information received from the Debt Management Office to identify whether any of the following apply
   
  * EOY reminders inhibited - go to step 2
  * Scheme type DPGEN - go to step 11
  * Scheme type DPNI - go to step 28
  * Scheme type DCNI - go to step 52
  * Scheme type ELECT where no P35(EP) issued - go to step 69
  * Scheme type DOME where the employer says all cards P12 have been sent in - go to step 72

EOY reminders inhibited

| 2. | Use Function VIEW EOY RETURNS HISTORY to identify whether the return has been received | || |   | * If so scrap the notification | |   | Otherwise | | 3. | Use Function VIEW EMPLOYER SCHEME HISTORY to check whether the employer record has been transferred | |   | * If so send the notification to the new Processing Office marked ‘Urgent’ | |   | Otherwise | | 4. | Use Function VIEW EMPLOYER NOTES and check the employer record pad to see if an extension to the submission date of the return has been agreed | |   | * If an extension has been agreed go to step 5
 
Otherwise | |   | * Go to step 7 | | 5. | Check whether the agreed date of submission has passed | |   | * If so go to step 7 | |   | * If not BF the papers to the agreed date | | 6. | At BF | |   | * Use Function VIEW EOY RETURNS HISTORY to identify whether the return has been received | |   | * If the return has been received scrap the notification | |   | Otherwise | | 7. | Telephone the employer or contractor | |   | * Point out that the period allowed for submission of returns has now passed | |   | * Ask for the return to be sent as soon as possible | |   | * Make a note of the telephone call
 
Or | |   | * If it is not possible to contact the employer or contractor by telephone send them a Reminder For Annual EOY Return - Draft Letter (Word 24KB) | | 8. | BF the papers for 4 weeks | | 9. | At BF | |   | * Use Function VIEW EOY RETURNS HISTORY to identify whether the return has been received | |   | * If the return has been received scrap the notification | |   | Otherwise | | 10. | Pass the notification with a covering memo and any relevant correspondence to the Debt Management Office to pursue. Explain why the issue of reminders by Banking Operations were stopped | |   | * Use Function AMEND EMPLOYER NOTES to record your actions and then keep a copy of the memo in the employer record pad noting the papers ‘Debt Management Office pursuing from (date)’ | |   | * Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) year related indicator for the year |

DPGEN scheme type

| 11. | Use Function VIEW EOY RETURNS HISTORY to identify whether the return has been received | || |   | * If so scrap the notification | |   | Otherwise | | 12. | Send the taxpayer a Reminder For DP Return - Draft Letter (Word 24KB) | | 13. | BF the papers for 4 weeks | | 14. | At BF | |   | * Use Function VIEW EOY RETURNS HISTORY to identify whether the P14 has been received | |   | * If the P14 has been received scrap the notification | |   | Otherwise | | 15. | Send the taxpayer a Further Reminder For DP Return - Draft Letter (Word 24KB) | | 16. | BF the papers for a further 4 weeks | | 17. | At BF | |   | * Use Function VIEW EOY RETURNS HISTORY to identify whether the P14 has been received | |   | * If the P14 has been received scrap the notification | |   | Otherwise | | 18. | Use Function VIEW BROCS (Format 2) to identify whether any amounts have been made for the year | |   | * If payments have been made take a screen print and go to step 19
 
Otherwise | |   | * If no payments made go to step 26 | | 19. | Use Function AMEND EMPLOYER SCHEME HISTORY to enter the cessation date as 31 March for the year that is CY-1 | |   | * For further guidance follow the instructions given in EO SPD 1 and / or EO SPD 2 | | 20. | Use Function AMEND EMPLOYER NOTES to make a note ‘DP arrangement cancelled (CY)’ and then file the papers in the employer record pad | | 21. | Complete a form P14 in green ink to show | |   | * ‘Pro forma - DPGEN’ at the top | |   | * Taxpayer’s name and national insurance number | |   | * Year to 5 April | |   | * Processing Office name and office number
 
And | |   | * Enter the total amounts shown on the screen print in the appropriate columns for NIC and tax | | 22. | Complete a form P37 in green ink to show | |   | * ‘Pro forma’ on the front at the top right hand corner | |   | * Details from the P14 and total tax on the back | | 23. | Send a memo to the PAYE section to tell them | |   | * What action has been taken | |   | * To follow guidance in ‘PAYE direct payment’ at PAYE75000 onwards | | 24. | Use Function AMEND EMPLOYER NOTES to record your actions and then file a copy of the memo in the employer record pad | | 25. | Use Function CAPTURE EOY RETURNS DETAILS to capture ‘Pro forma’ P37 (treat as a P35). For further guidance follow the instructions given in ‘Capturing return - up to 2004 (Action Guide)’ at PAYE42012 or ‘Capturing return - 2005 onwards (Action Guide)’ at PAYE43012 | | 26. | If no payments made use Function AMEND EMPLOYER SCHEME HISTORY to enter the cessation date as 31 March for the year that is CY-2 | |   | * For further guidance follow the instructions given in EO SPD 1 and / or EO SPD 2 | | 27. | Use Function AMEND EMPLOYER NOTES to make a note ‘DP arrangement cancelled (CY-1)’ and then file the papers in the employer record pad |

DPNI scheme type

| 28. | Use Function VIEW EOY RETURNS HISTORY to identify whether the return has been received | || |   | * If so scrap the notification | |   | Otherwise | | 29. | Send the taxpayer a Reminder For DP Return - Draft Letter (Word 24KB) | | 30. | BF the papers for 4 weeks | | 31. | At BF | |   | * Use Function VIEW EOY RETURNS HISTORY to identify whether the P14 has been received | |   | * If the P14 has been received scrap the notification | |   | Otherwise | | 32. | Send the taxpayer a Further Reminder For DP Return - Draft Letter (Word 24KB) | | 33. | BF the papers to 5 August | | 34. | At BF | |   | * Use Function VIEW EOY RETURNS HISTORY to identify whether the P14 has been received | |   | * If the P14 has been received scrap the notification | |   | Otherwise | | 35. | Use Function VIEW BROCS (Format 2) to identify whether any amounts of NIC or tax have been made for the year | |   | * If NIC payments have been made take a screen print and go to step 36 | |   | * If tax payments only have been made take a screen print and go to step 41
 
Otherwise | |   | * If no NIC or tax payments made go to step 47 | | 36. | Use Function AMEND EMPLOYER SCHEME HISTORY to enter the cessation date as 31 March for the year that is CY-1 | |   | * For further guidance follow the instructions given in EO SPD 1 and / or EO SPD 2 | | 37. | Use Function AMEND EMPLOYER NOTES to make a note ‘DP arrangement cancelled (CY)’ and then file the papers in the employer record pad | | 38. | Complete a form P14 in green ink to show | |   | * ‘Pro forma - DPNI’ at the top | |   | * Taxpayer’s name and NI number | |   | * Year to 5 April | |   | * Processing Office name and office number | |   | * Enter the total amounts shown on the screen print in the appropriate columns for NIC and tax | | 39. | Complete a form P37 in green ink to show | |   | * ‘Pro forma - DPNI case’ on the front at the top right hand corner | |   | * Details from the P14 and totals of NIC and tax on the back | | 40. | Use Function CAPTURE EOY RETURNS DETAILS to capture ‘Pro forma’ P37 (treat as a P35). For further guidance follow the instructions given in ‘Capturing return - up to 2004 (Action Guide)’ at PAYE42012 or ‘Capturing return - 2005 onwards (Action Guide)’ at PAYE43012 | | 41. | If tax payments only made note in the employer-related electronic file ‘DP/DC cases - Reports to NICO’ | |   | * The taxpayer’s name, address and NI number on the list for the DSS office that deals with the taxpayer’s address | | 42. | Use Function AMEND EMPLOYER SCHEME HISTORY to enter the cessation date as 31 March of CY-1 | | 43. | Use Function AMEND EMPLOYER NOTES to make a note ‘DP arrangement cancelled (CY)’ and then file the papers in the employer record pad | | 44. | Complete a form P14 in green ink to show | |   | * ‘Pro forma’ at the top | |   | * Taxpayer’s name and national insurance number | |   | * Year to 5 April | |   | * Processing Office name and office number | |   | * ‘In this employment’ the total amounts of tax shown on the screen print | | 45. | Complete a form P37 in green ink to show | |   | * ‘Pro forma - DPNI case’ on the front at the top right hand corner | |   | * Details from the P14 and total tax on the back | | 46. | Use Function CAPTURE EOY RETURNS DETAILS to capture ‘Pro forma’ P37 (treat as a P35). For further guidance follow the instructions given in ‘Capturing return - up to 2004 (Action Guide)’ at PAYE42012 or ‘Capturing return - 2005 onwards (Action Guide)’ at PAYE43012 | | 47. | If no NIC or tax amounts made note in the employer-related electronic file ‘DP/DC cases - Reports to NICO’ | |   | * The taxpayer’s name, address and NI number on the list for the DSS office that deals with the taxpayer’s address | | 48. | Use Function AMEND EMPLOYER SCHEME HISTORY to enter the cessation date as 31 March for the year that is CY-2 | |   | * For further guidance follow the instructions given in EO SPD 1 and / or EO SPD 2 | | 49. | Use Function AMEND EMPLOYER NOTES to make a note ‘DP arrangement cancelled (CY-1)’ and then file the papers in the employer record pad | | 50. | Send a memo to the PAYE section to tell them | |   | * What action has been taken | |   | * To follow the guidance in ‘PAYE direct payment’ at PAYE75000 onwards | | 51. | Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad |

DCNI scheme type

| 52. | Use Function VIEW EOY RETURNS HISTORY to identify whether the return has been received | || |   | * If so scrap the notification | |   | Otherwise | | 53. | Send the taxpayer a Reminder For DCNI Return - Draft Letter (Word 24KB) | | 54. | BF the papers to 5 August | | 55. | At BF | |   | * Use Function VIEW EOY RETURNS HISTORY to identify whether the P14 has been received | |   | * If the P14 has been received scrap the notification | |   | Otherwise | | 56. | Use Function VIEW BROCS (Format 2) to check whether any amounts of NIC have been made for the year | |   | * If NIC payments have been made take a screen print and go to step 57
 
Otherwise | |   | * If no payments made go to step 64 | | 57. | Use Function AMEND EMPLOYER SCHEME HISTORY to enter the cessation date as 31 March for the year that is CY-1 | |   | * For further guidance follow the instructions given in EO SPD 1 and / or EO SPD 2 | | 58. | Use Function AMEND EMPLOYER NOTES to make a note ‘Ceased (CY)’ and then file the papers in the employer record pad | | 59. | Complete a form P14 in green ink to show | |   | * ‘Pro forma - DCNI’ at the top | |   | * Taxpayer’s name and National insurance number | |   | * Year to 5 April | |   | * Processing Office name and office number | |   | * Enter the total amounts shown on the screen print in the appropriate columns for NIC and tax | | 60. | Complete a form P37 in green ink to show | |   | * ‘Pro forma - DCNI case’ on the front at the top right hand corner | |   | * Details from the P14 and total NIC on the back | | 61. | Use Function CAPTURE EOY RETURNS DETAILS to capture ‘Pro forma’ P37 (treat as a P35). For further guidance follow the instructions given in ‘Capturing return - up to 2004 (Action Guide)’ at PAYE42012 or ‘Capturing return - 2005 onwards (Action Guide)’ at PAYE43012 | | 62. | Send a memo to the PAYE section to tell them what action has been taken | | 63. | Use Function AMEND EMPLOYER NOTES to record your actions and then file the memo in the employer record pad | | 64. | If no payments made note in the employer-related electronic file ‘DP/DC cases - Reports to NICO’ | |   | * The taxpayer’s name, address and NI number on the list for the DSS office that deals with the taxpayer’s address | | 65. | Use Function AMEND EMPLOYER SCHEME HISTORY to enter the cessation date as 31 March for the year that is CY-2 | | 66. | Use Function AMEND EMPLOYER NOTES to make a note ‘Ceased (CY-1)’ and then file the papers in the employer record pad | | 67. | Send a memo to the PAYE section to tell them what action has been taken | | 68. | Use Function AMEND EMPLOYER NOTES to record your actions and then file the memo in the employer record pad |

ELECT scheme type where no P35(EP) issued

69. Use Function VIEW EOY RETURNS HISTORY to identify whether a return has been received
   
  * If so scrap the notification
  Otherwise
70. Use Function VIEW EMPLOYER NOTES and check the employer record pad to see if the Acting Returning Officer has said that there was an election in the year
  * If so send the Debt Management Office the notification with a memo detailing the elections
  * Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) year related indicator for the year
  Otherwise
71. Use Function CANCEL SCHEMES ONE YEAR ONLY or Function AMEND EMPLOYER INDICATORS to clear the year on the employer record cancelled one year only (COYO). For further guidance follow the instructions given in ‘Cancelled one year only (COYO) up to 2007 (Action Guide)’ at PAYE21021

DOME scheme type where the employer says all cards P12 sent in

|   | Note: DOME schemes became standard P schemes from 6 April 2014. This guidance refers to all years up to and including 2013-14. | || | 72. | Review the Employer / Employee list for the employer record to identify whether you already hold cards P12 showing a date of leaving for all the names on the list | |   | * If you do hold cards P12 for all the names go to step 73
 
Otherwise | |   | * If you only hold cards P12 for some of the names go to 76 | | 73. | Use Function AMEND EMPLOYER SCHEME HISTORY to enter the cessation date as 31 March for the year that is CY-1 | |   | * For further guidance follow the instruction given in EO SPD 1 and / or EO SPD 2 | | 74. | Complete a form P14 in green ink for each employee from the cards P12 to show | |   | * ‘Pro forma’ at the top | |   | * Taxpayer’s name and National insurance number | |   | * Year to 5 April | |   | * Processing Office name and office number
 
And | |   | * Enter the total amounts shown on the screen print in the appropriate columns for NIC and tax | | 75. | Complete a form P37 in green ink to show | |   | * On the front | |   | * ‘Pro forma - DOME’ at the top right hand corner | |   | * Employer name | |   | * Office number | |   | * Employer reference | |   | * Accounts Office reference | |   | * Correct tax year | |   | * On the back | |   | * Details for each employee from the cards P12 | |   | * Total amounts of tax and NIC | | 76. | Use Function AMEND EMPLOYER SCHEME HISTORY to enter the cessation date as 31 March for the year that is CY-1 | |   | * For further guidance follow the instruction given in EO SPD 1 and / or EO SPD 2 | | 77. | Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad | | 78. | Use Function CAPTURE EOY RETURNS DETAILS to capture ‘Pro forma’ P37 (treat as a P35). For further guidance follow the instructions given in ‘Capturing return - up to 2004 (Action Guide)’ at PAYE42012 or ‘Capturing return - 2005 onwards (Action Guide)’ at PAYE43012 | | 79. | If only some cards P12 held send the notification to the Debt Management Office with the names of those employees for whom you need a card P12 | | 80. | Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) year related indicator for the year |