PAYE66025 - employment maintenance: bulk transfers: payroll reorganisations

A payroll reorganisation may arise where for example

• An employer wishes to split its payroll moving (say all pensioners) to another reference
• A report is received from Processing Directors Office (PDO) advising that a large body (say all Local Councils) is going to reorganise
• A large employer (say NHS or Local Education Authority) contacts you advising they are going to reorganise

Note: A movement of employee records in this way should only be considered

• Where the number of employees involved exceeds 1000

And

• The information required to move the records is provided by the employer on magnetic tape or cartridge

If the number of employees is less than 1000 or the employer is unable or unwilling to use magnetic tape or cartridge then you need to treat this as a part scheme transfer and follow the relevant instructions within that section.

Request for a payroll reorganisation

When an employer requests a payroll reorganisation you will need to contact IMS COP / CODA Help desk stating a payroll reorganisation is required and giving details of the proposed move. They will act as a liaison between you, the employer and EDS until the payroll reorganisation has taken place. They should also be contacted should you or the employer have any queries relating to the payroll reorganisation.

Only when the payroll reorganisation has been agreed with IMS, Personal Tax and Credits Portfolio, Telford will you need to set up a skeleton employer record to facilitate the move. Remember to ensure that the manually allocated employer reference is notified to IMS, Business Expert Delivery Team, Telford at that time so that they can inform the Data Centre of the reference the taxpayer records are to be moved into.

Cases not moving as part of a payroll reorganisation

There may be cases where the record has not moved. After the reorganisation an exception list is produced and sent to you with the reason why the record has not moved shown for each case. You will need to review each case individually and where possible transfer the record manually to the new reference. Any difficulties regarding this exception list should be referred to IMS, Personal Tax and Credits Portfolio, Telford.

For information on the actions to take in dealing with payroll reorganisations see PAYE30031.