PAYE63021 - employment maintenance: filing online: employers: local office reorganisations (Action Guide)


To deal with a change of employer reference and / or Processing Office, follow steps 1 - 6 below. The guide is presented as follows

Action in old officeStep 1
Action by IMS EBU ShipleySteps 2 - 3
Action in new officeSteps 4 - 5
Final action by IMS EBU ShipleyStep 6


For details of how to access any of the COP functions use the [Index of Functions] button on the left of the screen.

Action in old office

  1. Not less than 6 weeks before the reorganisation takes place you must send a memo to IMS, Electronic Business Unit (EBU), Victoria Street, Shipley, W Yorks showing the following details
  • Date of the proposed Local Office reorganisation
  • Name(s) of employer affected by the Local Office reorganisation
  • Old office number and employer reference before the reorganisation
  • New office number and employer reference following the reorganisation

Action by IMS EBU Shipley

  1. When EBU receive details of the proposed move they should notify the employer of the following details
  • The final file of P45(3)s should be transmitted by ................ p.m. on Tuesday ………. (Tuesday prior to the transfer)
  • The final file of P46s should be transmitted by ................ p.m. on Tuesday ............. (Tuesday prior to the transfer)
  • The final file of P45(1)s should be transmitted by ………… p.m. on Friday ………….. (Friday prior to the transfer)
  • No files should be transmitted during the weekend ………… (Weekend of transfer)
  • Files transmitted on or after Monday ……………….. should show the new Office numeral and employer reference …….. (Monday following transfer)
  • P6s issued from Monday ……… will show the new office numeral ……. (Monday following transfer)
  1. EBU should also
  • Send a copy of these details to EBX Cheadle, so they can update their information

Action in new office

  1. If the District reorganisation is a multi Management Unit office you should send a memo to IMS, Electronic Business Unit (EBU), Victoria Street, Shipley, W Yorks nominating
  • A Management Unit printer on which any Employment Maintenance printouts are to be printed
  • A Management Unit in which P46 or P45(3) cases are to be set up

Note: The nominated Management Unit must be the same in both instances

  1. If the District reorganisation is not a multi Management Unit office
  • Take no further action

Final action by IMS EBU Shipley

  1. On receipt of the new office memo send the following details to IMS, Personal Tax and Credits Portfolio, Telford
  • The Management Unit printer on which any Employment Maintenance printouts are to be printed
  • The Management Unit in which P46 or P45(3) cases are to be set up