PAYE24001 - employer records: employer EMO printouts: 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.
The purpose of an Early Morning Output (EMO) is to draw to
your attention to matters that may require judgmental or clerical
action.
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. Some changes made to
a record on another HMRC computer system may be passed
automatically to EBS. Information that cannot flow in this way will
be advised to you by EMO or on screen as a work item on a Work
List, for manual review.
This section provides information and Action Guides for each
of the following EMO exception prints
- Cess’n / canc’n date rejection / EDI signal set
- Cess’n / canc’n date rejection / mag media set
- Deceased amendment notification
- Employer address amendment notification
- Employer address RLS amendment notification
- Employer corres name / address notification
- Employer correspondence address RLS notific’n
- Employer trading name amendment
- Insolvency amendment notification
- Overpayment notification
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.
