The IDBR contains information on all businesses in the UK which are registered for VAT or operate a PAYE scheme. The register is located in the Office for National Statistics (ONS) Newport but the NI element of the register is maintained by Economic and Labour Market Statistics Branch, NISRA. New businesses within Northern Ireland are identified through VAT and/or PAYE registrations and Companies House registrations. The Business Register Inquiry (or Proving Survey) verifies the existence of the business, its characteristics and the location and characteristics of local sites. Subsequent updates take place as a result of survey returns, information received directly from businesses and VAT information received from HMRC. The main vehicle for updates is the Northern Ireland Census of Employment Survey. This survey provides employment/ employee information and also identifies mergers/takeovers and where local sites have opened or closed. Turnover information is taken from HMRC VAT returns or the NI Annual Business Inquiry (ABI).