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HMRC internal manual

PAYE Manual

Employer returns: employer returns work lists: introduction

The purpose of a work list is to draw to your attention matters that may require judgmental or clerical action.

When certain events occur in the Employer Business Service (EBS) a work item is created. That item is entered on a work list for that work type, and allocated to the Organisation Unit that has responsibility for the employer record.

Work lists are displayed on-screen. Access to a work list is through Function WORKLISTS, which is available from the EBS Function Menu.

In April 2005 mandatory online filing of employer annual returns was introduced for large employers. There have been changes to a number of EBS functions to support this. In April 2005 a new computer system, the External Routing Interface Component (ERIC), was introduced to support the filing of employer annual returns electronically and / or in parts. The ERIC system was superseded by ChRIS (Channel Routing Interface Service) during the 2010-11 tax year.

Function WORKLISTS allows any person with the EBS Employer Maint user role or EBS EDI Maintainer role to

  • Select a work list type
  • Select any Organisation Unit within their own office
  • View the entries on that selected work list
  • Note a selected entry or entries as being worked
  • Delete a selected entry or entries

If you use Function WORKLISTS for long periods, you will find the Edit Refresh facility useful. Another user may update the list, but you will not be aware of deletions and items noted as working until you refresh your view of the list.

Work list types

The following types of Employer Returns work lists are produced on EBS

  • ‘P35 Questions and Declarations 2008 onwards’
  • ‘CIS Deductions Advisory’
  • ‘EDI Signals Overridden by FBI’
  • ‘Employer Not Found’
  • ‘Filed Online Advisory’
  • ‘Filed Online Capture Exception’
  • ‘Filed Online Return Deletions’
  • ‘Filed Online Return Exceptions’
  • ‘Incentive - Open Appeal’


  • ‘Post Capture’

Note: Information about other work lists associated with employer records work can be found in the ‘Employer records’ business area of this manual.

The Online Customer Services Team is responsible for the setting and removal of Electronic Business indicators on an EBS employer record. A specific EBS user role ‘EDI Maintainer’ must be allocated to those staff who will be responsible for this area of work within the IMS Live Service team. Due to the volume of references involved, you must not telephone the team. When it is necessary to enquire about setting or removing indicators, you must issue an email (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , requesting any information or attaching a list or spreadsheet of Employer Names and References affected when online filing signals are to be reset.

There are three EBS Employer Records work lists which staff allocated the EDI Maintainer user role are responsible for

  • ‘PIN Name And Address Return’
  • ‘EDI Signals Overridden by FBI’


  • ‘Employer Not Found’

PAYE Online for Employers Live Service Team dealing with these work lists should use the respective Action Guides within the ‘Employer record work lists’ section at PAYE31000 onwards.

Although you may be contacted by the IMS Live Service team to assist in the clearance of a work item, that office is responsible for working entries on those work lists.