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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: employer or contractor has lost their records: Customer Operation action

The next step will depend on the advice received from PSN COps. If you do not hear from them within 14 days, ring them for advice.

COps will contact the employer and see if they have enough information to enable them to reconstruct their records.

If the records can be reconstructed, COps will:

  • advise DMB and NICO
  • set the ‘RECONSTRUCT’ signal on EBS against the appropriate year(s).

If the records cannot be reconstructed, COps will:

  • provide DMB with details of employees for the year(s) that records have been lost
  • ask you to assist the employer reconstruct their records.