HMRC internal manual

Apprenticeship Levy Manual

Pooled PAYE schemes: reporting information on their new scheme

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Reporting information on their new scheme

To start reporting employee information from 6 April 2017 (or they have chosen to start their PAYE earlier and pay employees on their new scheme) employers should:

  • transfer the payroll records to the new Employer reference
  • send in a Full Payment Submission (FPS) with leaving details under the old employer reference including the year to date pay and tax figure. They do not need to prepare forms P45 for employees affected by this change, although employers will need to ensure they are provided details of their total pay and deductions up to the date they moved payrolls
  • following submission of the last FPS on the old employer reference they must send in the next FPS under the new employer reference re-setting the year to date figures to zero.  It is important that they restart the Year-to-Date figures from zero on their new reference to avoid incorrect deductions for employees.

On this FPS employers should include: 

  • the start date for the new payroll
  • starting details for each employee
  • starter declaration C for BR codes or codes with a D suffix 
  • starter declaration B for any other codes

Important: they must submit the last FPS from the old reference before the first FPS from the new reference, this will ensure that the old employment ends before the new one begins. We recommend they leave 3 days between submissions.