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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: employer or contractor has lost their records: initial action by DMB

As soon as you are advised that records have been lost, you must:

  • liaise with the appropriate PSN Customer Operations (COps) office
  • find out the extent of the loss:

    • is it certain records only (if so, for which period)?
    • does the employer have information backed-up (and how soon will it be available)?
    • have all records been lost?
    • will they be continuing to trade?
  • note BROCS Action History for the relevant year - ‘Employer’s records lost (and show the period for example All / from xx/xx/xxx and so on)’
  • make the record PLAR (to stop demands being issued).