PAYE30040 - employer records: movement of an employer record: reverse successions

A reverse succession will occur when it is discovered that the succession of an employer record took place in error. In these circumstances action must be taken to

• Cancel all reference to the succession on the employer record
• Arrange for the Processing Centre to correct the position
• Move individual taxpayer records back to the original employer record by using COP Function MA
• Note on the employer record