PAYE20070 - employer records: set up employer record: pseudo employer records

You may receive a request to set up a ‘Pseudo’ employer record. This will arise from either

• An Employer Compliance section

Or

• LBO(EC) Large Business Office (Employer Compliance)

A Pseudo employer record is required in order that ECR (Employer Compliance Review) which is the employer compliance part of ECS (Employer Compliance System) can be used to register a review or inspection of an employer where no Employer Business Service (EBS) employer record already existed. A record must be set up on EBS so that the details can be passed from that record to ECS.

When you receive a request you will be asked to take the following action

Day 1

Day 2

If the record has been set up on BROCS cancel the EBS employer record (see PAYE21000 onwards for more information)

Day 3

Once the cancellation has been confirmed you should advise the Employer Compliance section or LBO(EC) accordingly. You may be asked to reopen the record if after the review it transpires that a PAYE scheme is appropriate, otherwise no further action will be necessary.