PAYE21050 - employer records: maintain employer record: deletion of an employer record

Where an employer record is not live and has not had any activity on it for a considerable time it will be selected for potential deletion from all computers. This process will take place annually by the Processing Centre.

Where in day to day work you come across the following error message ‘Amendment to this employer is not allowed whilst it is…..’ you must consider the following

• Why were you looking at this record
• Have you entered the correct office number and employer reference

Note: This record cannot be amended in any way once it has been selected for deletion

If after reviewing your papers you are able to establish that a live employer is now required you will need to create a new employer record for this employer.

Where exceptionally this arises you should follow the appropriate guidance given in the section ‘Set Up Employer Record’ PAYE20170.