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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer records: set up employer record: checks prior to setting up

When an employer or contractor wishes to open an employer record you will normally be advised by either

  • A telephone call to the New Employer Helpline at East Kilbride (who will set up new employer record)
  • Sending their new employer details to the New Employer Helpline through their email facility

Or

  • The following contact with the PAYE Employer Office

    • Written or verbal notification from an employer, contractor or agent
    • Notification from an HMRC Enquiry Centre
    • Notification from either the CT or Self Assessment section on form P510
    • Request from your Section Leader or another section

Any employer, contractor or agent who telephones the PAYE Employer Office should be asked to contact the New Employer Helpline at East Kilbride, unless the scheme type required is one of those shown at PAYE20170, where the PAYE Employer Office deal with setting up the record.

The employer should contact the New Employer Helpline by

  • A telephone call on 0300 200 3211

Or

  • Sending their new employer details to the New Employer Helpline through their email facility

Any written notification, either by post or by fax, must be dealt with at the PAYE Employer Office.

Normally the information provided is sufficient for you to be able to set up a new employer record. If it is not, you will need to either telephone or write to the employer, contractor or agent and obtain the information before you proceed. See PAYE20040 for further details.

The information provided by the employer, contractor or agent determines which scheme type will be appropriate to the employer record you are setting up and also what returns, demands, reminders or forms are then sent to them.

Notes: 

1. It is important that prior to setting up a new employer record you ensure that an employer record does not already exist for that employer or contractor.
   
2. When setting up a new XP or PSC scheme you must enter a ‘Date Notified’ which is the date you received the information to create the employer record.

Requirement for a PAYE Scheme

A PAYE scheme is only required where one or more of the following occurs / arises

  • Payments at or above the lower earnings limit are made to directors / employees
  • Payments are made to a director / employee who receives payments from another job or pension
  • Benefits and / or expenses are provided to a director / employee
  • Payments are made to subcontractors

Or exceptionally

  • When a limited company intend to claim a refund of CIS deductions suffered only

Note: If none of the above occur it is not necessary for the employer / contractor to have a PAYE scheme.

Responsibilities

You must ensure that any correspondence relating to setting up a new employer record is treated as priority and the new employer record is set up within 2 days of receipt.