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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: employer or contractor has lost their records: employer/contractor needs help reconstructing records

If the employer/contractor needs help, confirm what information they have and what information they need.

Do they have the:

  1. name, address, date of birth and NINO of their employees in the year(s) affected - including leavers? If not, the employer should be able to obtain details from COps or contractor information from the CIS helpline.
  2. employee’s present tax code? If not, COps will supply.
  3. employee’s wages to date, and Tax/NIC deductions? If not, do they have any copy payslip, or can they obtain details of the average weekly wage and hours worked each for their employees (including any who left in-year)?
  4. sub-contractor deductions? If not, the CIS Helpline may be able to help.

Do they need:

  1. any information - refer them to COps or the CIS Helpline as appropriate.
  2. assistance with reconstructing records - arrange for a visit from Field Force, but they will only be to pick up what records the employer has. The Field Force will not be able to help the employer. On receipt of information, ask COps or CIS for assistance with the re-construction as appropriate.

If the employer’s lost records do not cover a whole tax year but a set period only, the employer should be able to obtain Tax/NIC details from their employees and provide you with details.