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).