PAYE21080 - employer records: maintain employer record: employer notes

Notes regarding an employer or contractor that have a long term value, and are likely to be useful to any office who might need to review them, can be retained on the employer record.

A field is available to enter free format notes that can be amended or deleted at any time depending on the circumstances. The space available in this field is limited. You should review the notes that have been entered to ensure that they are still relevant.

In addition there are also Notes fields available for specific areas of work related to the employer. For example, penalty proceedings and tips.

When entering notes, remember they should

• Be clear to everyone who might refer to them (do not include local jargon)
• Give information that is not held elsewhere on the record

Opinions or subjective comments about the employer or contractor must not be entered in these fields. Do not make an entry which would cause offence or that you would not want the employer or contractor to see.

Both have the right to see the computer record, including these notes, under the Data Protection Act.