PAYE66030 - employment maintenance: bulk transfers: management unit reorganisations

In this type of scheme transfer you can transfer

• All the taxpayer records

Or

• All of the taxpayer records and the employer record

Or

• The employer record

Before the transfer can take place the nominated Inspector must send a typed stencil to EDS Live Systems Scheduling (This text has been withheld because of exemptions in the Freedom of Information Act 2000)to tell them that this is a Management Unit (MU) to MU transfer and requesting the appropriate transfer list.

When the lists are received they are dealt with in the same way as for bulk scheme transfers except that the presence of the PH signal on the taxpayer record does not prevent the transfer to the new MU.

On the day of transfer any records which cannot be transferred because of an inhibition are left in the old MU.

For records which are transferred the computer

• Updates the taxpayer record, including any D in E record with the new MU number
• Updates the employer record (if it is being transferred) with the new MU number

And

• Transfers any electronic mail relating to that taxpayer record

The printer in the old MU produces two copies of a list headed

• ‘MU TRANSFER – OLD MU EXCEPTION LIST TAXPAYER RECORDS’

And / or

• ‘MU TRANSFER – EXCEPTION LIST EMPLOYER TRANSFER’

The information contained on the taxpayer record exception list is the same as on the ‘BULK TRANSFER – OLD DISTRICT EXCEPTION LIST’. For more information see PAYE66015.

Where there are exceptions the list is handled by an appropriate officer or Inspector who should take action to clear the messages shown. When these have been cleared use Function MT to move the record to the new MU.