PAYE21185 - Employer records: maintain employer record: memo from banking operations - new or cancelled sub account
Banking Operations may receive a payment for a year which does not exist on ETMP that cannot be allocated to the sub-account to which they are told it relates to.
In this event Banking Operations will
- Put the payment into OAS
And
- Send a memo to you showing either of the following headings ‘New sub-account’ or ‘Cancelled sub account’
New sub-account
This applies to a payment received for a specific year that is earlier than the first year on ETMP.
Cancelled sub-account
This applies to a payment received for a specific year but ETMP shows the year is cancelled for any of the following reasons
- Cancelled one year only
- The employer record has been cancelled
- The employer record was ceased in an earlier year
In all cases
The memo will show
- Office name and employer reference
- Employer / contractor name
- Year and month (if known) of payment
- Amount of payment
- OAS number
On receipt of either memo you must review the status of the employer record and inform Banking Operations how to allocate the payment.