PAYE20170 - Employer records: set up employer record: setting up new employer records
When an employer or contractor or their agent contact the New Employer Helpline by telephone or by email facility to request a new PAYE scheme the details are captured on to EBS.
If New Employer Helpline staff identify any of the following the caller should be asked to call the PAYE Employer Office
- That the employer requires a scheme type not normally set up by the New Employer Helpline
- The employer or contractor already has an employer record, live or ceased
Or
- The employer requires any more detailed information
A new employer reference and Accounts Office Reference will be generated by EBS.
A notification is sent to the mailing contractor so that either a new employer pack / letter or new contractor pack can be issued with a covering letter. If no pack is required a letter will be issued giving details of the employer reference and Accounts Office Reference.
From 2011, in an attempt to reduce volumes of paper and encourage employers to obtain guidance online, the paper employer pack will no longer be issued to the majority of employers. Only those employers who are exempt from online filing will receive a paper pack. Employers who file online but cannot download information from the HMRC website will receive the ‘PAYE Basic Tools’.
Instead the covering letter will contain a link to the ‘Employer landing page’ on the HMRC website where employers can download all the information they need.
New Employer Helpline and PAYE Employer Office responsibilities
EBS notes and WAMs
New employer packs returned RLS
Tracing employer records
New Employer Helpline and PAYE Employer Office responsibilities
The New Employer Helpline will record the employer details onto EBS to set up an employer record for the following scheme types
- P
- PSC
- XP
- DOME
- ELECT
- EXAM
- NI
- OCPN
And
- TRONC
Any employer, contractor or agent who telephone the PAYE Employer Office to ask about setting up as an employer for any of the above schemes should be asked to contact the New Employer Helpline at East Kilbride by either
- A telephone call on 0845 60 70 143
Or
- Sending their new employer details to the New Employer Helpline through their email facility
The PAYE Employer Office will deal with the following
- Any written notification received, either by post or by fax, must be dealt with at the PAYE Employer Office
- Handle any enquiries passed from the New Employer Helpline by fax or telephone where
- More information is requested by the employer than can be supplied by the Helpline
- The employer requests a scheme when one already exists, this may include one which has ceased
- A scheme of the type listed below needs to be set up
- Set up employer records for the following scheme types
- DPGEN
- DPNI
- DCNI
- TAS (Chapel Wharf only)
- PSS
- SICK
- NORPRO
- EPA
EBS notes and WAMs
The New Employer Helpline will make a note in EBS Notes and issue a WAM to the PAYE Employer Office where an employer record is set up for a limited company, partnership or domestic (DOME) scheme type to enable additional clerical procedures to be completed. Follow PAYE20171.
New employer packs returned RLS
The return address for undelivered or unwanted NESPs and new contractor packs is now HMRC Cumbernauld, Glasgow. The returned packs will be sent to the PAYE Employer Office to investigate and reissue the pack to the correct address.
Tracing employer records
Prior to setting up a new employer record, a check must be made to ensure that an employer record is not already set up for the employer. Prior to 6 April 2011, this check was made using COP function EI. From 6 April 2011 the Employer Index on the National Tracing System will no longer be updated and COP function EI will be removed.
To trace an employer record after that date, use the Trace and Match (Employers) or Quick Search functions in the PAYE Service. See PAYE120020 for guidance on how to use this system.
