PAYE30050 - employer records: movement of an employer record: transfers and transfers in error
The transfer of responsibility for an employer record to a
different office may be appropriate when the employer has requested
a transfer or co-location of their PAYE scheme(s).
Any movement of an employer record that is not either a
merger or a succession will be a transfer.
It is important that the transfer of PAYE schemes are dealt
with correctly The
PAYE Schemes Merger Succession Cessation flow
chart and examples given in the following table, may help in
deciding the correct action to take.
| Case Examples | Pdfs of the examples |
| Cessation of one business and commencement of another | Examples 1 and 2 |
| Succession | Examples 3 and 4 |
| Merger | Example 5 |
| Part Scheme Transfer | Examples 6 and 7 |
| Separate Legal Entities | Example 8 |
| Schemes and Payroll Agents | Example 9 |
If it remains unclear what action to take in particular
circumstances
- Seek advice from your office contact
- The nominated officer may contact the EBS Helpdesk for advice where required
In the event that such a change arises resulting in a change to
the responsible office area for that employer or contractor then
the transfer of that record must be considered.
Transfers in error
If you discover a transfer has been initiated in error you
will need to review the employer record and, if necessary, transfer
the record back to the original office.
For further guidance follow Action Guide 'Movement Of
Employer No Longer Necessary'
PAYE30017.
