PAYE66001 - employment maintenance: bulk transfers: introduction

A bulk scheme transfer is usually the transfer of employer records and all the live employee records in an employer's scheme to a new reference. The new reference can be

• Within the current Processing Office (or Management Unit)
• In another Processing Office (or Management Unit)

Sometimes it is also used to transfer the leaver and Unemployment Benefit records. When this happens, further instructions are given in the booklet `Reorganisation of Districts' which is sent automatically by the Processing Directors’ Office.

Other types of scheme transfer are

• Management Unit Reorganisations – used to transfer records at a particular employer reference to the same employer reference in another Management Unit
• Part Scheme Transfers – used to transfer some, but not all, of the live employees for a particular employer’s scheme to

Or

Note: A minimum of 10 records must be transferred using this type of scheme transfer

• Payroll Reorganisation – automatic transfer facility used to deal with part scheme transfers where

And

All scheme transfers are processed by COP and lists are produced in the old office prior to the transfer, and in the new office where further action to the transferred record is needed.

Wider Access

There will be occasions when as a user of COP functions you view records held by another office using Function BG. You may also make changes to an employer record for another office using functions within the Employer Business Service. If you do so, you may be asked what activity you were pursuing at the time. It may be advisable to keep a record of these accesses.

To conform to legislation, HMRC must ensure that computer systems are not being used unless there is a legitimate business need. This applies equally to viewing records as it does to updating them. An audit trail is created each time a user accesses a record and any unauthorised or inappropriate accesses will be considered for action under the Department's Conduct and Discipline rules, and may also constitute a criminal offence.