PAYE21001 - employer records: maintain employer record: introduction

It is essential that the employer record is kept up to date and reflects the latest information in respect of the following areas. The provisions of the Data Protection Act 1998 (DPA) apply to employer records in the same way as they apply to taxpayer records held on other HMRC computers.

You must only access an employer record if you have a business need to do so.

Employer details

Changes to the Employer Business Service (EBS) employer record should be made as soon as possible. Amendments will normally flow automatically to a linked COP record overnight, and from there to the BROCS record over the following night. Information that cannot flow in this way will be advised to you by Early Morning Output (EMO) or on screen as a work item on a Work List, for manual review.

It is essential that before making any changes to the employer record you consider the consequences of your proposed action and check the position on the other computers before you proceed.

Wider Access Updates

The Business Services that make up CSP are being designed to provide maximum business flexibility to reflect our wider business direction. We expect at some time in the future to be in a position to handle fully an enquiry from a customer from any location in the country. This will take some time to achieve and there are currently no plans to change the design of PAYE jobs.

There will be few occasions therefore when a user of (EBS) would need to set up or amend an employer record for another office. If you do so, you may be asked (as with function BG and SA Operator Activity Reports) what activity you were pursuing at the time. It may be advisable to keep a record of these accesses.

Indicators

There are a range of indicators (signals) that are held on the employer record. They fall into two categories ‘Year related’ and ‘Non-Year related’, depending on their purpose. An operator can amend most indicators on the employer record, however there are others that are set automatically by either BROCS or other linked computers. A list of the indicators, conditions for setting them and by whom is given at PAYE21075.

Layout of this section

It is not possible to provide Action Guides for every potential situation in which an employer’s record requires amendment. To use this section where they are not present and you do not know which function to use

• Select the [Index of Functions] button on the left of the screen