PAYE21195 - employer records: maintain employer record: reconstitution

An annual Business Guidance Note (BGN) is issued to you of the dates on which the reconstitution process will take place.

This is normally during the Friday, Saturday and Sunday prior to 6 April or the Friday, Saturday and Sunday which includes 6 April.

Certain COP functions are unavailable during the reconstitution period to enable computer records to be updated for use in the following tax year. PAYE staff will need to seek supervision of certain items of work to ensure that they are fully processed in time.

Unlike COP, the Employer Business Service (EBS) is not usually withdrawn and no functions are supervised, therefore following the introduction of EBS the reconstitution period will not normally affect staff engaged on Employer work.

You may, however, choose the Reconstitution period to perform certain annual tasks. Your action at Reconstitution may involve

• Preparing new lists within the employer related electronic files to be used in the new tax year. A list of the relevant employer related electronic files is held at subject 'Employer-Related Electronic Files’ PAYE21085
• Considering whether to weed files
• Transferring certain items to the storeroom (for example forms relating to closed years)