PAYE53031 - Employer returns: employer return work lists: filed online advisory (Action Guide)

Notes:

1. From 6 April 2004 the Income Tax (Pay As You Earn) Regulations 2003 replaced the Income Tax (Employments) Regulations 1993. The following text refers to the new Regulation numbers, however some forms and functions refer to the old Regulation number.

2. This work list is accessible using the EBS Employer Maint user role.

To take the appropriate action when there is an entry on the ‘Filed Online Advisory’ work list processing staff should follow steps 1 - 41 below. The Guide is presented as follows

Initial action

Step 1

87X INDICATOR SET

Steps 2 - 3

ENFORCE INDICATOR SET

Steps 4 - 5

C154 INDICATOR SET

Steps 6 - 7

P229 INDICATOR SET

Steps 8 - 14

POTREG49 INDICATOR SET

Steps 15 - 18

REG49DET INDICATOR SET

Steps 19 - 20

AMSO INDICATOR SET

Steps 21 - 22

POST INDICATOR SET

Steps 23 - 25

RECPRO INDICATOR SET

Steps 26 - 27

SPEC INDICATOR SET

Steps 28 - 29

SUCCESSION FROM PREV REF

Steps 30 - 32

CIS36/SC35SUCC SET

Steps 33 - 35

EDIR INDICATOR NOT SET

Steps 36 - 37

FBIR SET BUT EDI RECEIVED

Steps 38 - 39

EDIR SET BUT FBI RECEIVED

Steps 40 - 41

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

Initial action

1. Use Function WORKLISTS to:

  • Select work list type ‘Filed Online Advisory’
  • Select a work item from that list
     And
  • Determine the reason for entry on the work list
  • 87X INDICATOR SET
  • ENFORCE INDICATOR SET
  • C154 INDICATOR SET
  • P229 INDICATOR SET
  • POTREG49 INDICATOR SET
  • REG49DET INDICATOR SET
  • AMSO INDICATOR SET
  • POST INDICATOR SET
  • RECPRO INDICATOR SET
  • SPEC INDICATOR SET
  • SUCCESSION FROM PREV REF
  • CIS36/SC35SUCC SET
  • EDIR INDICATOR NOT SET
  • FBIR SET BUT EDI RECEIVED
  • EDIR SET BUT FBI RECEIVED

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87X INDICATOR SET

2. Take no further action

3. Use Function WORKLISTS to delete the work item from the work list

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ENFORCE INDICATOR SET

4. Take no further action

5. Use Function WORKLISTS to delete the work item from the work list

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C154 INDICATOR SET

6. Take no further action

7. Use Function WORKLISTS to delete the work item from the work list

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P229 INDICATOR SET

8. Determine if the work item relates to a complete return by checking the Return Status Indicator (RSI)

  • RSI 1 go to step 9
  • RSI 2 go to step 10
  • RSI 3 go to step 11

9. RSI 1 indicates that a further return part, or parts are still awaited. You should BF the case for 30 days to await the arrival of the outstanding return part(s)

10. RSI 2 indicates that a Complete Return has been received (This content has been withheld because of exemptions in the Freedom of Information Act 2000), go to step 12

11. RSI 3 indicates that ChRIS is regarding the return as complete (This content has been withheld because of exemptions in the Freedom of Information Act 2000), go to step 12

12. Access e-Services Filestore and select the ‘P35’ option for the employer reference you are reviewing and obtain a print-out of the P35 and the P14

  • Locate the form P229 which should be held in the P229 employer-related electronic file:
  • Compare the tax deducted on the P14 with the figure shown on the P35 print-out
  • If the figures agree, complete and return the P229 to the PAYE section then go to step 14
  • If the figures do not agree take up the discrepancy with the employer
  • If the discrepancy can be resolved without requiring the employer to submit an additional return complete the P229 and send it to the PAYE section then go to step 14
  • If you are unable to resolve the discrepancy quickly go to step 13

13. If you are unable to resolve the discrepancy:

  • Send a memo to advise the PAYE section that you are unable to complete the P229 as there is a discrepancy with the return and file the P229 in the P229 employer-related electronic file
  • If the discrepancy requires an additional return pursue this with the employer
  • Once the additional return has been received and the discrepancy is resolved complete the P229 and return to the PAYE section then go to step 14
  • If you are still unable to resolve the discrepancy with the employer
  • Send a memo to the Debt Management Office giving details of why you have been unable to resolve the discrepancy and ask them to pursue
  • Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) indicator
  • File the P229 in the P229 employer-related electronic file to await their reply
  • Use Function WORKLISTS to note the work item as ’Working’

14. Use Function WORKLISTS to delete the work item from the work list

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POTREG49 INDICATOR SET

15. Check Function VIEW EMPLOYER NOTES to see if the there is a note stating ‘POTREG49 indicator set 2013-14, mandation date removed to allow P35 return to be filed’

  • If it is set follow guidance at PAYE43210 then go to step 8
  • If it is not set go to step 16

16. Review the ‘Potential Regulation 49 Cases’ employer-related electronic file and if necessary the employer record pad and employer record to establish who has requested the setting of the indicator

17. Send a memo to the section responsible for requesting the setting of the POTREG49 indicator:

  • Advise them that a return, or return part for the year has now been recorded as received and captured
  • Ask them to consider whether the POTREG49 indicator can now be removed

18. Use Function WORKLISTS to delete the work item from the work list

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REG49DET INDICATOR SET

19. Send a memo to the appropriate Employer Compliance section:

  • Advise them that a return, or return part has been processed
  • Ask them to consider whether a Regulation 80 (formally Regulation 49) determination is still appropriate
  • Request whether the REG49DET indicator can now be removed

20. Use Function WORKLISTS to delete the work item from the work list

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AMSO INDICATOR SET

21. If you have received a form P38A make a note of its receipt in the employer-related electronic file ‘Market Research Employers’, this is only applicable for years up to 2006 to 2007

22. Use Function WORKLISTS to delete the work item from the work list

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POST INDICATOR SET

23. Use Function VIEW EMPLOYER NOTES and check the employer record pad to establish the reason why the indicator has been set:

  • Where necessary review any post on hand
     And
  • Take any urgent action as required

24. Use Function WORKLISTS to delete the work item from the work list

25. Where appropriate use Function AMEND EMPLOYER INDICATORS to remove the POST indicator

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RECPRO INDICATOR SET

26. Use Function WORKLISTS to delete the work item from the work list

27. Take no further action

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SPEC INDICATOR SET

28. Use Function VIEW EMPLOYER NOTES and check the employer record pad to establish why the indicator has been set and take any necessary action as a result of the return, or return part being processed

29. Use Function WORKLISTS to delete the work item from the work list

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SUCCESSION FROM PREV REF

30. Obtain all returns, and return parts captured for the employer record for the year of succession

31. Use Function VIEW BROCS (Format 3 - Postings Summary) to check that payments have been allocated to the correct BROCS record for the year of the return(s):

  • If payments have been allocated correctly go to step 34
     Otherwise
  • If payments are still allocated to the old BROCS record, telephone Banking Operations immediately
  • Ask them to reallocate the payments to the new BROCS record

32. Use Function WORKLISTS to delete the work item from the work list

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CIS36/SC35SUCC SET

33. Obtain all returns, and return parts captured for the employer record for the year of succession

34. Use Function VIEW BROCS (Format 3 - Postings Summary) to check that payments have been allocated to the correct BROCS records for the year of the return(s)

  • If payments have been allocated correctly go to step 37
     Otherwise
  • If payments are all allocated to the new BROCS record telephone Banking Operations immediately
  • Ask them to reallocate the payments to the old BROCS record to the date of succession and to the new BROCS record from the date of succession

35. Use Function WORKLISTS to delete the work item from the work list

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EDIR INDICATOR NOT SET

36. Take no further action

37. Use Function WORKLISTS to delete the work item from the work list

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FBIR SET BUT EDI RECEIVED

38. Use Function WORKLISTS to delete the work item from the work list

39. Take no further action

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EDIR SET BUT FBI RECEIVED

40. Use Function WORKLISTS to delete the work item from the work list

41. Take no further action