PAYE66010 - employment maintenance: bulk transfers: transferring taxpayer records in bulk
This subject is presented as follows
Bulk scheme transfers
MU reorganisation
Part scheme transfer
Bulk scheme transfers
Bulk scheme transfers is used where the new location is a new
employer reference in the same or another Processing Office.
The records transferred are
- Information from the employer record
And
- All the records in the scheme
Or
- Only the live employee records
Or
- Only the leaver and Jobseekers Allowance (JSA) records
Normally you will only transfer the live employee records. However, you may need to transfer the leaver and JSA records if
- Your PAYE section is closing down
Or
- Your office is being reorganised
In these circumstances these records can either be transferred
with the live records or transferred to another location.
You must not transfer these records without authority from
the Processing Directors’ Office. They will
- Send you booklet ‘Reorganisation of Districts’ which will give you more information
- Nominate the office to receive these records
MU reorganisation
Management Unit reorganisation is used to move records to the
same employer reference in another MU. This facility is only
available to offices which have MUs.
The records transferred are
- All the employee records at a particular employer reference
- The employer record if you specifically need to transfer it to the new MU. If not it remains in the old MU
Where you are considering any changes to the number of MUs in the office, you must contact the Processing Directors’ Office (Targeting and Monitoring Office)
- Opening a new MU
- Closing an existing MU
If you need to transfer records to more than one MU
- Transfer all the records to the MU which holds the employer record
- Use Function MZ or MT to transfer the records which should be held in the other MU
Part scheme transfer
Part scheme transfer is used to move records to
- A new employer reference in the same office
Or
- Another office
Or
- The same employer reference in another MU
The records transferred are
- Some but not all of the live employee records for a particular employer scheme
And
- A minimum of 10 records must be transferred
You use Function MZ to transfer the taxpayer records to the new location. You cannot use this function to
- Transfer leaver or JSA records
- Transfer less than 10 records - use Function MA instead
- Transfer all of the live records - use the bulk transfer facility instead
