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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer records: set up employer record: setting up new employer records

When an employer, contractor or their agent contact the New Employer Helpline by telephone, email facility or Online Tax Registration Service (OTRS) to request a new PAYE scheme the details are captured on to EBS.

If New Employer Helpline staff identify any of the following the caller should be asked to call the PAYE Employer Office

  • That the employer requires a scheme type not normally set up by the New Employer Helpline
  • The employer or contractor already has an employer record, live or ceased

Or

  • The employer requires any more detailed information

A new employer reference and Accounts Office Reference will be generated by EBS.

New employer schemes will not go through the alignment process. With the exception of scheme types NORPRO, TAS or XP the mandation date will be automatically set to the start date of the scheme. If the start date of the scheme is before 6 April 2012 the mandation date will be automatically set to 6 April 2013.

A notification is sent to the mailing contractor so that a new employer letter or new contractor pack can be issued with a covering letter giving details of the employer reference and Accounts Office Reference.

The covering letter will contain a link to the ‘Employer landing page’ on the HMRC website where employers can download all the information they need.

 

New Employer Helpline and PAYE Employer Office responsibilities

The New Employer Helpline will record the employer details onto EBS to set up an employer record for the following scheme types

  • P
  • PSC
  • XP
  • ELECT
  • EXAM
  • NI
  • OCPN

And

  • TRONC

Any employer, contractor or agent who telephone the PAYE Employer Office to ask about setting up as an employer for any of the above schemes should be asked to contact the New Employer Helpline at East Kilbride by either

  • A telephone call on 0300 200 3211

Or

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

The PAYE Employer Office will deal with the following

  • Any written notification received, either by post or by fax, must be dealt with at the PAYE Employer Office
  • Handle any enquiries passed from the New Employer Helpline by fax or telephone where

    • More information is requested by the employer than can be supplied by the Helpline
    • The employer requests a scheme when one already exists, this may include one which has ceased
    • A scheme of the type listed below needs to be set up
  • Set up employer records for the following scheme types

    • DPGEN
    • DPNI
    • DCNI
    • TAS (Chapel Wharf only)
    • PSS
    • SICK
    • NORPRO

    And

    • EPA

EBS notes and eForms

The New Employer Helpline will make a note in EBS Notes and issue an eForm to the PAYE Employer Office where an employer record is set up for a limited company or partnership scheme type to enable additional clerical procedures to be completed. Follow PAYE20171.

New employer packs returned RLS

The return address for undelivered or unwanted NESPs and new contractor packs is now HMRC Cumbernauld, Glasgow. The returned packs will be sent to the PAYE Employer Office to investigate and reissue the pack to the correct address.

Tracing employer records

Prior to setting up a new employer record, a check must be made to ensure that an employer record is not already set up for the employer. To trace an employer record use the Trace and Match (Employers) or Quick Search functions in the PAYE Service. See PAYE120020 for guidance on how to use this system.