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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer returns: enterprise tax management platform (ETMP): potential cessation date work list items

From April 2013 there are two ways an employer can advise HMRC of a cessation. An employer can

  • Complete the ‘Ceased Indicator’ check box on an Employer Payment Submission (EPS) or Full Payment Submission (FPS). This will create a potential cessation date on ETMP, which will be the date the information was received by HMRC
  • Advise HMRC of the actual date of cessation on the EPS or FPS

From October 2013 ETMP will attempt to automatically cease the employer record using the information provided. Between April 2013 and October 2013 the employer will appear on the Potential Cessation work list with a ceased date manufactured by ETMP.

Reason for entry on the work list

The receipt of the ceased indicator or the ceased date from the employer creates a potential date of cessation in ETMP, stops the employers PAYE / NIC obligations from that date and stops any action for outstanding RTI returns from that date.

Accessing the work list

The work list can be accessed from the ‘RTI Return Process Work Item’ role.

Working the work list

You will be responsible for

  • Investigating and confirming the cessation of the employer
  • Setting the ceased date on the employer record in EBS (PAYE21030) where it is confirmed the employer has ceased

You will need the ‘Return Update Customer Record’ role in ETMP to delete / amend the potential cessation date.

Where you are not satisfied that the employer PAYE record should be ceased you should remove the potential cessation date from ETMP to re-start the employers obligations to file and pay.

Note: If you receive notification of an employer cessation by other means you should manually set the potential cessation date in ETMP unless you hold evidence which allows you to immediately set the ceased date in EBS.

Deletion of the work item

The work item is deleted automatically when you complete the ‘Completed’ checkbox or upon receipt of an actual cessation date from EBS.

Notification of cessation

If you receive notification of an employer cessation by any other means and you cannot immediately set a cessation date in EBS because it requires further investigation you should manually set the potential cessation date in ETMP to stop the employers PAYE / NIC obligations from that date onwards.