DMBM522660 - Debt and return pursuit: PAYE: PAYE only scheme or PAYE element of a PSC scheme
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Where you establish that a succession has taken place you need to let PAYE Employer Office know by issuing a form P212.
Where the new owner already has a PAYE record then the scheme of the old employer can be succeeded into that record.
Where the new owner does not have a PAYE record one will need to be opened before the old scheme is succeeded into it.
Previous owner
On the previous owner’s scheme
- do not reduce the Estimated Monthly Yield (EMY) on BROCS
- make annual payment month to same month of succession (e.g. month 6)
- do not make the case WWTD
- follow normal pursuit procedures for the debt up to the date of succession
- issue form P212 to PAYE Employer Office to notify succession
- note BROCS that a P212 has been issued and the date of succession
Where the new owner already has a PAYE scheme, note BROCS actions page with a cross reference to that scheme.
Where the new owner does not already have a PAYE scheme
- note BROCS actions page with the name and contact details of the new owner and
- B/F to do the cross reference once the new scheme reference is known.
For any IDMS In-year work items you should
- add an IDMS history note with an explanation that
- the scheme is subject to succession
- a P212 has been issued and
- BROCS notes etc need to be reviewed before taking any pursuit action.
New owner
Until PAYE Employer Office can deal with the scheme succession
- where the new owner already has a PAYE scheme, note BROCS action page with a cross reference to the closing scheme.
- where the new owner does not already have a PAYE scheme
- note the closing BROCS record (actions page) with the name and contact details of the new owner and
- B/F to do the cross reference once the new scheme reference is known.