PAYE66031 - employment maintenance: bulk transfers: management unit reorganisations (Action Guide)


To deal with the lists produced in Management Unit (MU) Reorganisations, follow steps 1 - 6 below. The guide is presented as follows

Initial actionSteps 1 - 2
Action on receipt of MU Transfer - Old MU Exception ListSteps 3 - 4
Final action on day of transferSteps 5 - 6

Initial action

  1. If the list headed ‘MANAGEMENT UNIT TRANSFER – LIST OF ALL TAXPAYERS’ shows – ‘NO RELEVANT CASES’
  • Pass the list to the nominated person of Officer Grade to decide whether or not the transfer should continue
  1. If the list shows the taxpayers’ names
  • Pass the list to the appropriate officer to follow the instructions at PAYE66016 from step 21

Action on receipt of MU Transfer - Old MU Exception List

  1. If the list shows the names of taxpayers
  • Pass the list to the appropriate officer together with any file or BF papers
  • The appropriate officer should then go to Step 33 at PAYE66016
  1. If the list shows ‘NO EXCEPTIONS’
  • Go to step 5

Final action on day of transfer

  1. Place one copy of the list headed ‘MANAGEMENT UNIT TRANSFER – LIST OF ALL TAXPAYERS’ in the employer’s 133M file
  2. Pass to the new MU
  • The other copy of the list
  • One copy of the ‘OLD MU EXCEPTION LIST’
  • Any taxpayer files
  • Any papers you collected from the BF boxes and post pads
  • A copy of the old MU’s Open List if there are entries under the employer reference
  • A note asking the new MU to review the ‘MANAGEMENT UNIT TRANSFER – LIST OF ALL TAXPAYERS’ and update their forms CG10(S) as necessary