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HMRC internal manual

PAYE Manual

Employer records: set up employer record: checks prior to setting up (Action Guide)

When you wish to consider setting up a new employer record for an employer or contractor follow steps 1 - 6 below. The guide is presented as follows

  Step 1
  Steps 2 - 5
  Step 6

For details of how to access any of the Employer Business Service functions, use PAYE057.

Initial action

1. When considering setting up a new employer record ensure that you have all available information to hand
  * Use the National Insurance and PAYE Service (NPS) Trace and Match (Employers) or Quick Search to establish whether an employer record already exists
  Note: If staff on the Employer Helpline establish a record already exists, the caller should be referred to the PAYE Employer Office.
  * If no employer record is found go to step 6
  * If an employer record is found, go to step 2

Employer record found

2. Use Function VIEW EMPLOYER SUMMARY to review the information you have received. Satisfy yourself that it is the same employer record
3. Use Function AMEND EMPLOYER SUMMARY to access the appropriate function(s) in order to make any changes to the employer record. See PAYE21000 onwards for further advice
4. If any changes are made, where appropriate you will need to notify the relevant section. In P510 cases remember to notify the office responsible for the employer accounts file
5. Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad

Employer record not found

6. You will need to set up a new employer record. Follow the appropriate Action Guide for the employer record you are setting up. See PAYE20080 for more information