PAYE30001 - employer records: movement of an employer record: 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.

A merger or the reorganisation of an employer’s business may affect the responsibility for an employer record. Therefore there will be no automatic prompt to transfer responsibility for a record. You will need to review each situation on its own merits and take the appropriate action.