PAYE21075 | Employer records: maintain employer record: employer indicators

From HM Revenue & Customs · PAYE Manual

Employer indicators are set on an employer record to show actions and / or circumstances that have or need to be taken.

It is essential that these indicators (signals) are reviewed and kept up to date in your day to day work.

The table below describes each indicator, the circumstances when they are set and by whom (if it is not by the PAYE Employer Office).

They are grouped into the following areas

Notes:

1. Each group is listed in alphabetical order.

2. The National Insurance Contributions Office NICO) was formerly the Contributions Agency (CA).

Non Year Related

Table shown as recovered text

Indicators Circumstances ABROAD Indicates that an employer's address is abroad. Set using EBS Function ADDRESS SEARCH AMSO Indicates an employer operating a modified system of PAYE for Market Researchers as agreed by HMRC. Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of instructions from. Do not set for years 2007 to 2008 onwards CCM Indicates that the case has a Customer Compliance Manager allocated to it. Set and cancelled using EBS Function AMEND EMPLOYER INDICATORS DECEASED Indicates that an employer with a Trade Class Status I is known to have died. Set using EBS Function AMEND EMPLOYER INDICATORS when notification of death is received DLO Indicates that a DLO address has been retrieved from Function ADDRESS SEARCH ENFORCE Indicates that recovery proceedings have been commenced by the Debt Management Office. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) INSOLVENT Indicates that the employer is insolvent. LBS Indicates that the case has Large Business Service involvement. In April 2013 the existing LECO (LBS) signal set on ECS automatically transferred across to EBS. If both the LECO (LBS) and L and C signal were set on ECS, the L and C signal took precedence and only this signal was transferred across to EBS. Set and cancelled using EBS Function AMEND EMPLOYER INDICATORS L and C Indicates that the employer is in the category of Large and Complex. In April 2013 the existing L and C signal set on ECS automatically transferred across to EBS. If both the L and C and LECO (LBS) were set on ECS the L and C signal took precedence and only this signal was transferred across to EBS. Set and cancelled using EBS Function AMEND EMPLOYER INDICATORs NES-EX Indicates that the employer is exempt from the New Earnings Survey. Set and cancelled using EBS Function AMEND EMPLOYER INDICATORS on the instructions of NO INCENTIVE Indicates that the employer should not receive the tax-free incentive for online filing for years up to 2008 to 2009. Set and cancelled using EBS Function AMEND EMPLOYER INDICATORS. Note: This must not be set for any year if DM have already issued the repayment for that year PB Indicates that the employer is a Public body within individuals and Public bodies POST Indicates that correspondence is held in the working range or on BF. Set using EBS Function AMEND EMPLOYER INDICATORS RLS Set for either the business address or correspondence address when you receive undelivered mail or are notified that the address held is no longer valid. Set using EBS Function AMEND EMPLOYER SUMMARY SPEC Indicates that special care is needed when handling this employer. Set using EBS Function AMEND EMPLOYER INDICATORS WELSH Set by the Welsh Language Unit and indicates that the employer has requested to receive any employer related forms in Welsh

Year Related

Note: The years for which the indicator can be set, and conditions for setting that indicator are shown where appropriate.

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.

Table shown as recovered text

Indicators Circumstances 87X - CY-1 to CY-6, providing C154 not set for same year Indicates the Debt Management Office’s intention to take local recovery proceedings. Set using EBS Function AMEND EMPLOYER INDICATORS after the review of form C87X and / or form IDMS11 ADVANCE Indicates that an advance has been made to the employer. AUDREP - CY to CY-6 Indicates that an Audit Report shows employer failed to prepare deduction working sheets for employees. Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of forms ECR203 or ECR251 C154 - CY-1 to CY-6, providing 87X not set for same year Indicates that employer’s underpayment has been submitted to Enforcement Office for recovery. Set using EBS Function AMEND EMPLOYER INDICATORS CIS36 / SC35SUCC - CY to CY-6, where scheme type is PSC Indicates that ownership of the business has changed, and the new owner has taken over the old owner’s pay records. Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of form SC35 or CIS36 marked succession COLSTOP - CY-1 to CY-6 Indicates that the Debt Management Office has asked the PAYE Employer Office to stop issuing correspondence in respect of outstanding underpayment or overpayment. Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of instructions from a Debt Management Office COMPREP - CY to CY-6 Indicates that NICO has reported that the employer has a compliance failure. Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of a report from NICO COYO Indicates that the year on the employer record has been cancelled one year only. Set using EBS Function AMEND EMPLOYER INDICATORS or CANCEL SCHEME ONE YEAR ONLY CSL Indicates a business employing individuals with student and/or postgraduate loans. Student Loan Service (SLS) passes details automatically to both ETMP and EBS of any student loan employers by setting an indicator on both computers DORMANT Indicates that the year on the employer record has been cleared as dormant. Set using EBS Function AMEND EMPLOYER SCHEME HISTORY F. Pen Deferred Indicates that the employee has 49 or fewer employees and the filing penalties have been deferred. FILED ONLINE This indicator is set when the original return has been filed online. It is only available from 2005 onwards. Set using EBS Function AMEND EMPLOYER INDICATORS when the original return has been filed online, but the indicator has not been set automatically FUNDING DISCREPANCY Only applicable to scheme types, DOME, EPA,NI,OCPN,P, and PSC Indicates that a discrepancy has arisen between the amount entered in TAX CREDITS FUNDING field and amount held on Tax Credit System computer when using EBS Function CAPTURE EOY RETURN DETAILS. The box is automatically ticked when a funding discrepancy is identified INHIBIT UP / OP Set automatically (or manually) when using EBS Function CAPTURE EOY RETURN DETAILS if - A part scheme is processed (the first return of a PSC or magnetic media scheme) - The following indicators are present - P227 - Reconstruct/Colstop INSPRUL - CY-1 to CY-6 Indicates that there is an Inspector’s ruling which will affect the employer annual return. Set using EBS Function AMEND EMPLOYER INDICATORS INSTIND (1) - CY to CY-6 / cannot be removed if set for selected year / once set this indicator cannot be viewed. ‘Transient only’ in other words when set the indicator is not visible Indicates that the case has been referred to the Debt Management Office because, for example, an overpayment arises, the case is RLS, or enquiries have arisen after all returns have been received. Set using EBS Function AMEND EMPLOYER INDICATORS when a case is referred to the Debt Management Office. This indicator cannot be set or removed for a year where the employer is operating PAYE in Real Time INSTIND (4) - Cannot be removed if set for selected year / once set this indicator cannot be viewed. ‘Transient only’ in other words when set the indicator is not visible Set using EBS Function AMEND EMPLOYER INDICATORS when a case is referred to Enforcement Office. This indicator cannot be set or removed for a year where the employer is operating PAYE in Real Time LUMPSUM - CY to CY-6 / must not be scheme type XP Indicates that the employer has been authorised to give provisional tax relief on a lump sum payment. Set using EBS Function AMEND EMPLOYER INDICATORS when information received from PAYE section NOCIS36 / SC35 - CY-1 to CY-6 / must be scheme types PSC or XP Indicates that the issue of a CIS36 or SC35 to this contractor is not appropriate. Set using EBS Function AMEND EMPLOYER INDICATORS NOCIS36 / SC35REM - CY-1 to CY-6 / must be scheme types PSC or XP Indicates that the issue of a reminder for a CIS36 or SC35 is not appropriate. Set using EBS Function AMEND EMPLOYER INDICATORS NOP35 - CY-1 to CY-6 / must not be scheme type XP / if P35MT present then P35ALSO must be present Indicates that the issue of a P35 to this employer is not appropriate. Set using EBS Function AMEND EMPLOYER INDICATORS. This indicator cannot be set or removed for a year where the employer is operating PAYE in Real Time NOP35MTREM - CY-1 to CY-6 / P35MT must be present Indicates that the issue of a reminder for the return is not appropriate. Set using EBS Function AMEND EMPLOYER INDICATORS. This indicator will be invalid from April 2004 and be removed from EBS functionality from April 2005 NOP35REM - CY-1 to CY-6 / must not be scheme type XP / if P35MT present then P35ALSO must be present Indicates that the issue of a reminder for form P35 is not appropriate. Set using EBS Function AMEND EMPLOYER INDICATORS. This indicator cannot be set or removed for a year where the employer is operating PAYE in Real Time P227 - CY-1 to CY-6 / must not be scheme type XP Indicates that the PAYE Employer Office has asked the Debt Management Office to decide what to do about a discrepancy in P14 / P35 details. Set using EBS Function AMEND EMPLOYER INDICATORS P229 - CY-1 to CY-6 / must not be scheme type XP Indicates that a repayment claim has been made by the employer, but form P35 is still outstanding. Set using EBS Function AMEND EMPLOYER INDICATORS P35ALSO - CY to CY-6 Indicates that the employer requires a form P35 in the general issue in addition to the P35MT. Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of notification by the employer. This indicator will be invalid from April 2004 and be removed from EBS functionality from April 2005 P35MT - CY to CY-6 / must not be scheme types, XP, DPGEN, DPNI, DCNI, NORPRO, TAS, or EPA Indicates that the employer is within the magnetic tape arrangements. Set using EBS Function AMEND EMPLOYER INDICATORS on receipt of a memo from NICO. This indicator will be invalid from April 2004 and be removed from EBS functionality from April 2005 POTREG49 - CY to CY-6 / cannot be set if REG49DET indicator present / must not be scheme type XP Indicates that a Regulation 80 determination may be necessary. Set using EBS Function AMEND EMPLOYER INDICATORS RECONSTRUCT - CY to CY-6 Indicates that something has occurred that will affect the End of Year return from an employer, such as records lost or destroyed. Set using EBS Function AMEND EMPLOYER INDICATORS RECPRO Indicates recovery proceedings are being taken by the Debt Management Office. Set using EBS Function AMEND EMPLOYER INDICATORS REG49DET - CY to CY-6 / cannot be set if POTREG49 indicator present / must not be scheme type XP Indicates that a Regulation 80 determination has been made. Set using EBS Function AMEND EMPLOYER INDICATORS RNA - CY to CY-6 Indicates that a refund was not made by the employer to an employee on commencement. Set using EBS Function AMEND EMPLOYER INDICATORS TRADISP - CY to CY-6 / must not be scheme type XP Indicates that a trade dispute has occurred which affects the End of Year returns for an employer. Set using EBS Function AMEND EMPLOYER INDICATORS UNQUEST - CY-1 to CY-6 Indicates that there are unanswered questions on the P35. Set using EBS Function AMEND EMPLOYER INDICATORS UNSIGP35 - CY-1 to CY-6 / must not be scheme type XP Indicates that the declaration and certificate on form P35 have not been signed. Set using EBS Function AMEND EMPLOYER INDICATORS UNSIGCIS36 / SC35 - CY-1 to CY-6 / must not be scheme type XP or PSC Indicates that the declaration and certificate on form SC35 or CIS36 have not been signed. Set using EBS Function AMEND EMPLOYER INDICATORS WRONGOP - CY to CY-6 Indicates that the employer has failed to operate PAYE correctly. Set using EBS Function AMEND EMPLOYER INDICATORS

EDI Related

The following EDI form-related indicators can only be set or removed by the Online Customer Services Team. Due to the volume of references involved, you must not telephone the team. When it is necessary to enquire about setting or removing indicators you must issue an email to (This content has been withheld because of exemptions in the Freedom of Information Act 2000), requesting any information or attaching a list or spreadsheet of Employer Names and References affected when online filing signals are to be reset. These indicators are however displayed in Function VIEW EMPLOYER INDICATORS by selecting the [EDI / FBI] button which will be available to select if any of these indicators are present.

Indicators	Circumstances
Intent To File	Set when an employer or person acting on behalf of the employer wishes to send forms via Electronic Data Interchange (EDI)
P6 Daily	Set if an employer wishes to receive daily P6 forms from HMRC via EDI
P6 Bulk	Set if an employer wishes to receive bulk P6 forms from HMRC via EDI
P9 Daily	Set if an employer wishes to receive daily P9 forms from HMRC via EDI
P9 Bulk	Set if an employer wishes to receive bulk P9 forms from HMRC via EDI
SL1 / 2	Set if an employer wishes to receive student and/or postgraduate loan forms SL1/PGL1 and SL2/PGL2 from HMRC via EDI
TC700 Series	Set if an employer wishes to receive tax credit forms TC700, TC701, TC702, TC703 and TC704 from HMRC via EDI

FBI Related

The following PAYE Online for Employers - Internet (formerly known as FBI) form related indicators are all set automatically if an employer enrols for that service via the Internet. These indicators are however displayed in Function VIEW EMPLOYER INDICATORS by selecting the [EDI / FBI] button which will be available to select if any of these indicators are present.

Indicators	Circumstances
Intent To File	Set automatically when an employer or person acting on behalf of the employer registers their intention to send forms via the Internet
P6 Daily	Set automatically if an employer has enrolled to receive daily P6 forms from HMRC via the Internet
P6 Bulk	Set automatically if an employer has enrolled to receive bulk P6 forms from HMRC via the Internet
P9 Daily	Set automatically if an employer has enrolled to receive daily P9 forms from HMRC via the Internet
P9 Bulk	Set automatically if an employer has enrolled to receive bulk P9 forms from HMRC via the Internet
SL1 / 2	Set automatically if an employer has enrolled to receive student and or postgraduate loan forms SL1/PGL1 and SL2/PGL2 from HMRC via the Internet