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HMRC internal manual

PAYE Manual

Background: access to records: wider access update in EBS

The Employer Business Service (EBS) was designed to provide maximum business flexibility to reflect our wider business direction. We expect at some time in the future to be in a position to handle fully an enquiry from a customer from any location in the country. This will take some time to achieve and there are currently no plans to change the design of the work done by Processing Office staff dealing with employer related work.

There will be few occasions therefore when an EBS user would need to set up or amend an employer record for another office. If you do so, you may be asked (as with SA Operator Activity Reports) what activity you were pursuing at the time. It may be advisable to keep a record of these accesses.

To conform to legislation, HMRC must ensure that computers are not being used unless there is a legitimate business need. This applies equally to viewing records as it does to updating them. An audit trail is created each time a user accesses a record and any unauthorised or inappropriate accesses will be considered for action under the Department’s Conduct and Discipline rules, and may also constitute a criminal offence.