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HMRC internal manual

PAYE Manual

Employer records: set up employer record: EPA scheme - company in liquidation and earnings paid (Action Guide)

When you become aware that the need arises to set up an employer record with an EPA scheme type, follow steps 1 - 10 below.

Setting up new employer records is a priority. Action should be taken within 2 days of notification that a new record is required.

The guide is presented as follows

Initial action Steps 1 - 2
Set up employer record Steps 3 - 4
Long name Steps 5 - 7
Clerical action Steps 8 - 9



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


Initial action

1. Collect and review all the information provided. PAYE20040 provides full details of the information needed
2. Satisfy yourself this type of scheme is required. More detailed advice is available at PAYE20020

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Set up employer record

3. Use Function EMPLOYER SET UP to create a new employer record
  The function has been designed to follow a logical sequence and will not allow you to move on until all the mandatory fields have been completed.
  The fields you must complete (as a minimum requirement) are
  * Employer Name. Enter the name of the employer followed by ‘Dept of Employment (EPA1978)’. Do not leave a space between EPA and 1978
  * Business Address (by selecting the [Search] button to use Function ADDRESS SEARCH to trace and store an address in this protected field)
  * Nature of Business
  * Trade Prefix
  * Trade Classification
  * Scheme Type
  * Scheme Start Date
  * Responsible Office
  However, you must record all relevant information held relating to the new employer to ensure that the employer record is as complete as possible. For further guidance see PAYE20040
4. Make a note of the computer generated employer and Accounts Office reference

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Long name

  If the scheme name is too long to fit the maximum space available in Function EMPLOYER SET UP an abbreviation must be shown
5. Enter the abbreviated name on the screen
6. Select the field (box) Employer’s Name has been abbreviated in Function EMPLOYER SET UP
7. Send a memo to Banking Operations to
  * State the office number, Accounts Office / PAYE employer reference
  * Inform them that the abbreviated name signal has been set
  * State the full scheme name

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Clerical action

  For each new EPA scheme type take the following action
8. Notify the Debt Management Office of the new PAYE and Accounts Office references
9. Use Function EMPLOYER NOTES to record your actions and place the post in the employer record pad