DMBM519110 - Debt and return pursuit: PAYE RTI: IT systems: RTI Locks
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ETMP applies locks to payments, credits and open charges. These locks are set automatically by ETMP or manually by users.
Types of Lock
There are three main locks that can be set, each having its own subset of specific purpose. These locks are:
- clearing
- dunning
- interest
Each lock is represented by a letter, number or symbol and when set, provide ETMP specific instruction for the locked item as per the rules associated with the lock.
There is a fourth lock called a payment lock, however this lock, whilst visible to users, is not able to be set.
Clearing
This is used to stop the automatic clearing of a charge or to prevent a payment or credit from automatic or manual reallocation. The table below shows the most common lock characters and their purpose.
| Name of lock | Character | Purpose |
|---|---|---|
No reallocation |
0 | Prevents the charge, credit or payment being cleared or allocated |
| CIS Suffered Charge | C | At the end of the tax year any EPS credit with CIS Deductions suffered is locked pending checks by PT Ops. |
| Await RTI/CIS Charge | L | Set automatically by clearing rules on payments ahead of the charge for the period crystallising |
| Class 1A NIC Charge | N | Payment will be locked (Lock N) waiting for class 1A NIC charge. |
| Apprentice Levy | A | Payment will be locked (Lock A) waiting for EPS showing Apprentice Levy. |
Locks L N or A should not be set manually by users as they are locks set and unset by ETMP automatically. If they are manually set, they will not automatically unset.
The only clearing locks that should be set by users are the 0 and the C lock and only in the circumstances detailed below.
The other locks visible on the set/unset lock screen, P, R, T, U and X, are not to be used in any circumstances.
Dunning lock
This is a processing lock used to prevent, delay or stop charges moving to IDMS. Dunning locks are not normally set automatically by ETMP and should be set manually only in exceptional circumstances. Unless specifically authorised to do so, you should not set or unset a Dunning Lock.
Interest
Where we do not want for ETMP to automatically calculate late payment interest (LPI).
Do not set the X lock in the Clearing Lock options, use the 0 lock in the Interest lock options.
The most common reasons for the prevention of LPI being calculated automatically are:
- disputed charges where the amount under dispute is over £9K
- complaint or sensitive cases
When the Clerical Interest signal is set on a charge or payment it prevents the auto calculation of LPI when the item clears, and if a payment previously allocated to that charge is reallocated it prevents the auto calculation of RPI on that payment.
Automatic Locks
Where a payment is received quoting an Account Sub Number (ASN) for a tax month which has not ended yet and the FPS charge for that month is not yet on record, an automatic clearing lock is set by ETMP.
The receipt of the charge from RTI core or the creation of a specified charge should automatically unset the lock.
PAYE Payment Allocation for quarterly payers
Payments intended for a specific quarter will allocate to each of the three months within that quarter. Any payment therefore received for the current quarter will be locked until the quarter is complete. Once the quarter has been settled any overpayment will be allocated according to the usual rules.
Class 1A
Class 1A payments should be made quoting month 13 in the ASN. If a class 1A payment is received and the class 1A signal is set on the record, but no class 1A NIC charge exists, the payment is automatically locked (Lock N) to prevent misallocation. Once the class 1A NIC charge is received, the payment is then allocated to that charge.
This lock should not be manually set as it will not automatically unset when the P11D return comes in.
CIS Deductions Suffered
Where there have been CIS deductions suffered during the year and there is a credit on record, the credit will be locked (Lock C). Guidance on dealing with these see DMBM524690.
Apprentice Levy
To ensure payments are allocated correctly to the Apprenticeship Levy charge, a payment lock has been created.
The FPS charge is created on the 5th of the month, usually becoming visible in ETMP around the 7th. However, the Apprenticeship Levy EPS (EPS AL) is due by the 19th of the month. Both charges become due for payment by the 19th or 22nd depending on method of payment (cheque/electronic).
For PAYE schemes identified as Apprenticeship Levy customers, payments received will be locked with an A lock, which will be set automatically between 5th and 22nd of the month. The payment will unlock automatically either after receiving the EPS AL or on the 22nd of the month (whichever comes first), at which point the payment allocation rules will be applied.
ETMP users should not set or unset the A lock: this is an automatic process only. If it is manually set it will not automatically unset.
Manual Locks
Manual locks should only be set in the following circumstances:
Clerical Interest lock
- See Interest section above
Clearing 0 lock
- Interest objections
A clearing lock should be applied to any interest charge on ETMP being referred to RTI Interest Unit.
- Reallocations to other heads of duty.
After using reset clearing if the payment has been allocated to a charge, lock the payment in ETMP using clearing lock ‘0’ and follow reallocation guidance in the relevant SWI.
- Repayments
If the customer does not wish to offset an overpayment by reducing future payments due to us, lock the payment using clearing lock ‘0’ and follow repayment guidance in the relevant SWI.
- Disclaimed payments
If the customer advised that there is a payment on their record that they did not make lock the payment using clearing lock ‘0’ and follow disclaimed payments guidance.
- LBU/NHS cases
Set by the respective teams on cases that they are working. Locks should not be set/unset on these cases by anyone not working in these teams.
In order to set locks manually, it is necessary to have the ‘Manage Charge RTI’ role on ETMP. This is assigned via SRS. Instruction on how to set locks manually can be found via the (This content has been withheld because of exemptions in the Freedom of Information Act 2000).
When setting a lock, ensure that you enter an end date (using the guidance in part 4C in the above helpcard) to the lock in line with the b/f date in the guidance you are using.
Un-setting Locks
If you need to unset a lock (for example to reallocate a payment or to allow interest calculation to resume), follow the (This content has been withheld because of exemptions in the Freedom of Information Act 2000).