CISR95620 - Worklists: Action Guides: Contractor Trace and Match

| CISR95000 | Information contents | |—————————————————————————————————–|———————-|

To carry out this function you must have -

  • been assigned a CISR WM Processor role, and
  • must have access to the PEGA and CIS systems plus the normal tracing systems, for example

Taxpayer Index

PAYE Service (Trace and match)

SA

COTAX

TBS

  1. The CIS system is notified of a new contractor employer scheme by the EBS system. The CIS system cannot match the employer scheme to a CIS record. The CIS system generates a Work Item on the Contractor Trace and Match Work List held on the PEGA system.
  2. You will need to access the PEGA system and request the next Work Item. The Work Item is placed into your Workbasket. Workbasket items can only be accessed and worked by the owner of the Workbasket.
  3. The Work Item details will show that either a UTR was not included in the contractor employer scheme details or that a recorded UTR could not be matched to a CIS record.

Possible Scenarios:

The contractor’s SA/CTSA registration has been delayed and the UTR is not available when the CIS system receives details of the employer scheme

  • Place the Work Item on BF so that a match can be attempted at a later date.

The contractor has failed to register for SA/CTSA

  • Contact the contractor to advise they must register as self-employed; providing details of what action they need to take.
  • Place the Work Item on BF for follow up action if the contractor does not respond, or to allow a UTR match to be attempted at a later date.

No UTR is recorded on the employer scheme record.

  • Use the normal tracing systems to visually match the contractor details with the correct UTR.
  • Arrange for the EBS system to be updated.
  • Complete the Work Item.

There is a mis-match between the UTR recorded on the employer scheme and that on the contractor’s CIS record.

The SA system automatically creates both the UTR and the CIS record so it is most unlikely, therefore, that the UTR on the CIS record will be incorrect as there is no manual keying involved.

  • Use the normal tracing systems to determine the correct UTR and request the relevant system operator to make the required amendment.
  • Complete the Work Item.

The scheme that has been opened on EBS is a ‘pseudo scheme’.

These type of schemes are opened by Compliance Officers when opening a review of an employer / contractor.

  • Check EBS to ensure that a clear note has been added to say that this is a ‘pseudo scheme’

If no action has been taken on the case (for example, no CIS monthly returns have been received, no evidence of trading) and there are no further notes on EBS to show that the CIS element of the scheme should be active;

  • Change the scheme type to ‘P’ effective from the start date of the scheme.
  • Complete the Work Item.

If the Compliance Officer wants the CIS element of a ‘pseudo scheme’ to go live, they should contact the CIS team in Newcastle by WAM with the following information;

  • The company / partnership / individual UTR
  • The date the CIS element is ‘live’ from

Note; the date the CIS element of the scheme is ‘live’ from merely indicates the date from which the first CIS Monthly return is expected. The contractor may have made payments to subcontractors before this date which the Compliance Officer is intending to include in any Class 6 Settlement negotiated with the contractor.

  1. The PEGA system will allow the following action to be taken:
  • Complete: Enter into the note space, Correct UTR entered against scheme. Close the Work Item.
  • Reject: If the Work Item is allocated to the Workbasket but it is discovered that it has been resolved by other means, the item can be rejected. Use the note space to record the reason for action taken and reject the item.
  • BF: Work Items that cannot be immediately resolved can be placed on BF.

When the BF date expires, the Work Item will become re-activated and will be allocated to the next Exception Handler to request a Work Item. This means the Work Item may not go back to the Exception Handler who previously worked it. When setting the BF it is therefore important that the free format note space is used to record all actions previously taken so that a full history of the Work Item is readily available.