PAYE25001 - employer records: employer mailings: 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 computer systems.

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

HMRC regularly provide information to employers and their agents about the operation of PAYE schemes. This section provides the following information subjects about the types and frequency of mailings sent to employers

  • Annual code issue
  • Employer pack issue
  • Budget employer pack
  • Employer mailings – responsibilities
  • Employer packs not required
  • Employer bulletin
  • Employer orderline
  • New employer starter pack

The HMRC mailing contractors sends many mailings direct to the employer. However action may be required regarding the issue of any manually issued mailings to employers.

Action Guides are available as follows