PAYE49026 - Employer returns: issue / cancel employer returns: other incentive award schemes (Action Guide)

To review the employer-related electronic file ‘Other Incentive Award Schemes’, follow steps 1 to 10 below. The Guide is presented as follows:

BF review - Steps 6 to 9

On reply - Step 10

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

Review employer-related electronic file

Step 1. At the end of March each year review the employer-related electronic file ‘Other Incentive Award schemes’ to identify all live providers

Step 2. Between 6 and 12 April send the following to each live provider

Step 3. BF the employer-related electronic file for 2 months

Step 4. Where no reply is received go to step 6

Otherwise

Step 5. Where information is sent by the provider go to step 10

Step 6. At the BF date send a reminder to each provider who has not supplied benefit details

Step 7. BF for a further month

Step 8. At the next BF date notify the Employer Compliance section of any provider who has not supplied details of benefits paid

Step 9. Ask them to consider penalty proceedings.

Step 10. Send the following details to the PAYE section dealing with the individual taxpayer’s employer