PAYE30019 - employer records: movement of an employer record: moving records - action in old office (Action Guide)
To take the action required by the old office when an employer record is moved due to a transfer, merger or succession or a part scheme transfer is necessary, follow steps 1 - 22 below. The Guide is presented as follows
| Initial action | Steps 1 - 4 |
| Movement agreed | Step 5 |
| Transfer, Succession and Merger | Steps 6 - 17 |
| Successions | Step 18 |
| Part scheme transfer | Steps 19 - 22 |
For details of how to access any of the Employer Business
Service functions use the [Index of Functions] button on the left
of the screen.
Initial action
- Review the information provided to satisfy yourself that the
employer record is to be moved
If the request is received by Bulk Transfer list from your Expat Team go to step 9. Otherwise
- Review the number of employees attached to the employer record.
Where there are less than 2000 employees go to step 5. Otherwise go
to step 3
- Arrange for the appropriate section to contact your Regional
Executive Office (REO) to advise them of the potential movement of
the employer record
Instructions to cover these procedures can be found within section 'Bulk Transfers' PAYE66000 onwards
- BF to await a reply. If you are advised by your REO that no transfer is to take place, advise the new office of this decision
Movement agreed
- Contact the new responsible office or responsible Organisation
Unit and
- Confirm that the record is to be moved and advise them of the type of move. For example, merger
- Request that a skeleton record is created using Function MAINTAIN SKELETON EMPLOYER
- Ask them to advise you immediately of the new employer reference used to create the skeleton employer record
Your next action will depend on the action being taken
- If the action concerns Transfer, Succession and Merger - go to step 6
Or
- If the action concerns Part Scheme Transfer -go to step 19
Transfer, Succession and Merger
- Use Function EMPLOYER INDICATORS to check whether any EDI
indicators are held, if so
- Forward an email with the following information (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- Employer name
- Old employer reference
- New employer reference
- Expected date of the transfer
- Use COP Function ED to check whether the MTL or MTP6 indicators
are held, if so ascertain whether these need to be held on the new
employer record
-
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)forward the stencil to the
Processing Centre to inform them
- Of the type of scheme movement, for example, merger, succession
- Of the type of Bulk Transfer list required
- That Function MAINTAIN SKELETON EMPLOYER has been used to create a skeleton record
- Which Magnetic Media signals to remove and re-set
Note: When completing the Employer & Taxpayer Records stencil ensure that you differentiate clearly between similar numbers / letters as any misinterpretation of details on the stencil will result in the failure of your request
- BF your papers for 2 weeks for receipt of the Bulk Transfer
list
- If, after 2 weeks, you have not received the bulk transfer list
contact the EBS Help Desk
- On receipt of the Bulk Transfer list, pass it immediately to
the appropriate section to be dealt with and request that they
action the list and return it to you within one week
Note: Instructions covering these procedures are held in the Action Guide 'Bulk Scheme Transfer Lists - Old Office' PAYE66016
- BF your papers for 3 weeks to confirm that responsibility for
the employer record has been moved
- If, at that date, the movement of the employer record has not completed contact the EBS Help Desk
- If the Processing Centre is unable to action the transfer they will return the stencil to you with an explanation. Follow the guidance in Action Guide 'Movement Of Employer Record Rejected' PAYE30018 if your request to transfer the scheme is rejected
When the employer record has been moved
- Use Function AMEND EMPLOYER TRADE AND SCHEME DETAILS to check
if there are any linked schemes
- If so update the linked employer record with the new employer reference
Where any of the indicators AUDREP, RECONSTRUCT, COMPREP, RNA,
INSPRUL, TRADISP, LUMPSUM, WRONGOP are shown on the employer record
relating to the year of transfer, merger or succession
- Use Function AMEND EMPLOYER INDICATORS at the new employer
record to set the appropriate indicator(s)
Where there are associated papers
- Use Function AMEND EMPLOYER NOTES at the new employer record to
indicate where these are held
Where the POST indicator is shown and your office is no longer
responsible for the new employer record
- Locate the post and forward to the new office using a
Post
Stencil
- Use Function AMEND EMPLOYER NOTES to indicate where the lists are held and file the list(s) away in the ER pad
Successions
- Inform the Debt Management Office of the following
- Name and address of the old owner
- Office number, employer reference and Accounts Office reference of the old owner
- Date of change
- Name of new owner
- Office number, employer PAYE reference and Accounts Office reference of the new owner
Then go to step 22
Part scheme transfer
- Contact the employer to obtain Forms P45 or a list of the
taxpayers to be included in the part scheme transfer. The list must
show
- Each employee’s name
And
- Their National Insurance number
Note: A list is acceptable from an employer if this provides the information that would have been shown on each employee’s form P45
- Pass the list to the appropriate section to be dealt with, and
request the return of the list when actioned
Note: It will not be possible to use COP Function MZ on the same day the skeleton employer record is created. Full instructions covering these procedures are held within subjects 'Function MZ' PAYE66046 and 'Part Scheme Transfer Lists - Old Office' PAYE66048
- BF the case to confirm that the part scheme transfer has taken
place
- Use Function AMEND EMPLOYER NOTES to indicate where the lists are held and file the list away in the ER pad
