PAYE30046 - Employer records: movement of an employer record: successions (Action Guide)

To take the appropriate action required when a succession is appropriate, follow steps 1 - 13 below. This Guide is presented as follows

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

1.	Review the papers held to consider whether or not a succession is appropriate
	If a succession is appropriate go to step 3 Otherwise
	Go to step 2
2.	Establish the correct position, contacting the employer if necessary
	If a succession is not appropriate consider alternative action

3.	Use Function EMPLOYER MOVEMENTS and enter the employer reference you are succeeding the employer record to
4.	Use Function EMPLOYER MOVEMENTS to complete details of the succession required in the main ‘Employer Movements’ screen
5.	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
6.	Use Function AMEND EMPLOYER TRADE AND SCHEME DETAILS to check if there are any linked schemes and if so
	Update the linked employer record with the new employer reference
7.	Where any of the indicators AUDREP, RECONSTRUCT, COMPREP, RNA, INSPRUL, TRADISP, LUMPSUM, WRONGOP are shown on the old employer record relating to the year of the merger or succession
	Use Function AMEND EMPLOYER INDICATORS at the new employer record to set the appropriate indicator(s)

8.	Write to the employer or contractor and agent along the following lines
	Succession draft letter (Word 24kb)
9.	Where there are associated papers
	Use Function AMEND EMPLOYER NOTES at the new employer record to indicate where these are held
10.	Use Function AMEND EMPLOYER NOTES to note details of the succession
11.	Where the POST indicator is shown at the old employer record
	Locate the post and file it away at the new employer record reference in the ER pad
	Use Function AMEND EMPLOYER NOTES to indicate where the post is held
	Set the POST indicator at the new employer record reference
12.	Advise the CT or SA district if applicable
13.	Inform the Debt Management Office of the following
	Name and address of the old owner
	Employer reference and Accounts Office reference of the old owner
	Date of change
	Name of new owner
	Employer PAYE reference and Accounts Office reference of the new owner

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