PAYE21185 | Employer records: maintain employer record: memo from banking operations - new or cancelled sub account

Banking Operations may receive a payment for a year which does not exist on ETMP that cannot be allocated to the sub-account to which they are told it relates to.

In this event Banking Operations will

• Put the payment into OAS

And

• Send a memo to you showing either of the following headings ‘New sub-account’ or ‘Cancelled sub account’

New sub-account

This applies to a payment received for a specific year that is earlier than the first year on ETMP.

Cancelled sub-account

This applies to a payment received for a specific year but ETMP shows the year is cancelled for any of the following reasons

• Cancelled one year only

• The employer record has been cancelled

• The employer record was ceased in an earlier year

In all cases

The memo will show

• Office name and employer reference

• Employer / contractor name

• Year and month (if known) of payment

• Amount of payment

• OAS number

On receipt of either memo you must review the status of the employer record and inform Banking Operations how to allocate the payment.