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HMRC internal manual

PAYE Manual

Employer records: set up employer record: payment card reward scheme (Action Guide)

When you are made aware for the first time that an employer is operating a Payment CardReward Scheme, you will need to follow the following 3 steps.

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

  1. Use Function EMPLOYER SET UP to set up a new employer record (scheme type ‘P’). See PAYE20136 for further guidance
    • Enter the name of the employer followed by ‘Payment Card Reward Scheme’. For example, ABC PLC Payment Card Reward Scheme
    • Enter the reference of the main scheme employer as a Linked Scheme
      1. Note on the papers the reference of the main scheme employer
      2. Use Function EMPLOYER NOTES to record your actions and place the papers in the employer record pad