PAYE30025 - employer records: movement of an employer record: part scheme transfers / transfers in error

A part scheme transfer is the transfer of some, but not all, of the live employees connected to an employer record.

You can only do this where

• More than 10 individual taxpayer records connected to the employer record are to be transferred

And

• Those records are live employees and not either leavers or taxpayers claiming unemployment benefit

For the purposes of a part scheme transfer you will treat this situation as a merger and complete the appropriate merger fields when using Function MAINTAIN SKELETON EMPLOYER. Individual taxpayer records will need to be transferred to the new scheme using COP Function MZ manually.

Where less than 10 individual taxpayer records are to be transferred, each record will need to be moved individually using COP Function MA.

Note: Function MZ cannot be used on the same day as a skeleton employer record has been created

Part scheme transfers in error

If you discover that a part scheme has been transferred in error no further action in relation to the employer record is necessary, as no original employer record movement took place.

You will however need to ensure that the appropriate section is notified within your office in order that they can arrange for each individual taxpayer record to be transferred back to the old office using COP Function MA.