PAYE27001 - employer records: maintain schemes: 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.

You may be advised that an employer or contractor has changed their circumstances which has resulted in a change in the type of employee they either now employ or no longer employ.

When this happens you must review the employer record and make any necessary changes to it. Changes may also be needed to the type of stationery that the employer or contractor completes, but this will be dependent on when the changes took place.