PAYE30051 - Employer records: movement of an employer record: reverse successions (Action Guide)
To take the appropriate action required to reverse a succession that was carried out in error, follow steps 1 -13 below. The Guide is presented as follows
Steps 1 - 2
Steps 3 - 7
Steps 8 - 13
For details of how to access any of the Employer Business Service functions, use PAYE057.
1. Review the papers held to consider whether or not a reverse succession is appropriate
- If a reverse succession is appropriate go to step 3, otherwise
- Go to step 2
2. Establish the correct position, contacting the employer or contractor if necessary. If a reverse merger is not appropriate consider alternative action
Computer action
3. Use Function EMPLOYER MOVEMENTS and enter the employer reference you are reversing the succession from
4. Use Function EMPLOYER MOVEMENTS to complete details of the reverse succession required in the main ‘Employer Movements’ screen
5. Use Function EMPLOYER INDICATORS to check whether any EDI indicators are held, if so
- Forward an email with the following information (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- Employer name
- Old employer reference
6. Use Function AMEND EMPLOYER TRADE AND SCHEME DETAILS to check if there are any linked schemes and if so
- Update the linked employer record with the new employer reference
7. Where any of the indicators AUDREP, RECONSTRUCT, COMPREP, RNA, INSPRUL, TRADISP, LUMPSUM, WRONGOP are shown on the old employer record relating to the year of the merger or succession
- Use Function AMEND EMPLOYER INDICATORS at the new employer record to set the appropriate indicator(s)
Clerical action
8. Write to the employer or contractor and agent and explain that the succession of the employer record has been reversed and that the employee details will be updated accordingly. Confirm details of the employer PAYE reference and the Accounts Office references now to be used
9. Where there are associated papers
- Use Function AMEND EMPLOYER NOTES at the new employer record to indicate where these are held
10. Use Function AMEND EMPLOYER NOTES to note details of the reverse merger
11. Where the POST indicator is shown at the old employer record
- Locate the post and file it away at the new employer record reference in the ER pad
- Use Function AMEND EMPLOYER NOTES to indicate where the post is held
- Set the POST indicator at the new employer record reference
12. Advise the CT or SA district if applicable
13. Inform the Debt Management Office of the following
- Name and address of the old owner
- Employer reference and Accounts Office reference of the old owner
- Date of change
- Name of new owner
- Employer PAYE reference and Accounts Office reference of the new owner