Employer returns: issue / cancel employer returns: other incentive award schemes (Action Guide)
To review the employer-related electronic file ‘Other Incentive Award Schemes’, follow steps 1 to 10 below. The Guide is presented as follows:
Review employer-related electronic file - Steps 1 to 5
BF review - Steps 6 to 9
On reply - Step 10
For details of how to access any of the Employer Business Service functions, use PAYE057.
Review employer-related electronic file
Step 1. At the end of March each year review the employer-related electronic file ‘Other Incentive Award schemes’ to identify all live providers
Step 2. Between 6 and 12 April send the following to each live provider
- A copy of the Other Incentive Award schemes - Draft letter (Word 24KB)
- Six forms P11D
Step 3. BF the employer-related electronic file for 2 months
Step 4. Where no reply is received go to step 6
Step 5. Where information is sent by the provider go to step 10
Step 6. At the BF date send a reminder to each provider who has not supplied benefit details
Step 7. BF for a further month
Step 8. At the next BF date notify the Employer Compliance section of any provider who has not supplied details of benefits paid
Step 9. Ask them to consider penalty proceedings.
Step 10. Send the following details to the PAYE section dealing with the individual taxpayer’s employer
- The completed P11D
- Copies of benefit details provide in any other way
- The name of the provider.