PAYE21201 - Employer records: maintain employer record: reimbursements and advances (Action Guide)

To take the appropriate action when you receive a claim from an employer or a memo from Banking Operations in relation to a reimbursement or advance, follow steps 1 - 13 below. The Guide is presented as follows

Step 1

Initial action

Steps 2 - 8

Claim received

Steps 9 - 11

Annual returns received

Steps 12 - 13

Memo from the Banking Operations Office

For details of how to access any of the Employer Business Service functions, use PAYE057.

Note: On receipt of any memo regarding claims for advance or reimbursement, or from an employer an actual claim, you must treat this as priority and on the day of receipt take the following action.

Initial action

1. Review the papers you have received

  • If the claim is from an employer or another section go to step 2
  • If a memo has been received from Banking Operations go to step 10

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Claim received

2. Is today’s date later than 31 March of the tax year for which the claim is made?

  • If it is go to step 4, otherwise
  • Go to step 3

3. Ensure the claim shows the full Accounts Office reference and

  • Send it to Banking Operations with a covering note, and
  • Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad

4. Use Function VIEW EOY RETURNS HISTORY to check whether any End of Year forms have been received

  • If they have go to step 7, otherwise
  • Go to step 5

5. Telephone the employer and request that the End of Year form is sent to you as soon as possible in order that their claim can be dealt with

6. Use Function AMEND EMPLOYER INDICATORS to set the ‘POST’ indicator

7. Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad

8. Consider using Function EMPLOYER NOTES to make a relevant freehand note

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Annual returns received

9. After the return has been recorded as received use Function CAPTURE EOY RETURN DETAILS to process the form in the usual way and in doing so

  • Ensure you select the [INHIBIT UP/OP] box
  • Prepare and issue form P29

10. When the return has been processed send a memo to Banking Operations stating

  • A claim for reimbursement or advance has been made for the year
  • Any overpayment should be repaid to the employer
  • Ensure the memo shows the full Accounts Office reference number
  • Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad

11. Review the EBS employer record and where appropriate

  • Use Function AMEND EMPLOYER INDICATORS to delete the ‘POST’ indicator
  • Use Function AMEND EMPLOYER NOTES to delete the freehand note

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Memo from the Banking Operations Office

Banking Operations will send you a memo if a claim is received there after receipt of the form P35 for the year has been received but before P228 details for that year have been recorded. When this arises

12. Ensure the End of Year forms are processed urgently and

  • Ensure you select the [INHIBIT UP/OP] box
  • Prepare and issue form P29

13. When the P35 has been processed send a memo to the Banking Operations Office confirming

  • If any overpayment should be repaid to the employer
  • Ensure the memo shows the full Accounts Office reference number
  • Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad