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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 (Action Guide)

To set up a new employer record, follow steps 1 - 20 below. The guide is presented as follows

  Step 1
   
  Steps 2 - 6
  Steps 7 - 13
  Steps 14 - 19
  Step 20

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

Initial action

When an employer or contractor or their agent contact either the New Employer Helpline or PAYE Employer Office to request a new PAYE scheme the action required will depend on where the call or correspondence is received

1. For
   
  * Calls received on the New Employer Helpline, go to step 2
  * Emails received on the New Employer Helpline, go to step 7
  * Calls and correspondence received in the PAYE Employer Office, go to step 14

Calls received on the New Employer Helpline

2. If the employer requires a
   
  * Scheme type that can be set up by the New Employer Helpline (Word 24KB) go to step 3
  * Scheme type that is set up in the PAYE Employer Office (Word 24KB) ask the caller to contact the PAYE Employer office
  If a new employer record is required that can be set up by the New Employer Helpline
3. Use NPS Trace and Match (Employers) or Quick Search to check whether the employer has an existing employer record
  * If an employer record exists (live or ceased) go to step 4
  * If no employer record is found go to step 5
4. If an employer record exists, either live or ceased
  * Confirm the details with the caller
  * Ask the caller to contact the PAYE Employer Office
5. If a new employer record is required
  * Use EBS Function EMPLOYER SET UP to set up the employer record
6. If the new employer is a Limited company or a partnership
  * Prepare and send an eForm to the PAYE Employer Office to enable them to take follow up actions

New employer emails received at the New Employer Helpline

7. If the employer requires a
   
  * Scheme type that can be set up by the New Employer Helpline go to step 8
  * Scheme type that is set up in the PAYE Employer Office, issue the standard response email to advise the new employer to contact the PAYE Employer Office
  * Taxed Award Incentive Scheme, issue the standard response email to advise the new employer to contact Chapel Wharf office
8. If a new employer record is required which can be set up by the New Employer Helpline
  * Use NPS Trace and Match (Employers) or Quick Search to check whether the employer has an existing employer record
  * If an employer record exists (live or ceased) go to step 9
  * If no employer record is found go to step 10
9. When an employer record exists (live or ceased)
  * Issue the standard response email to advise the new employer to contact the PAYE Employer Office
10. When a new employer record is required
  * Check the content of the email to ensure all the new employer details are correctly completed
  * If the email contains incorrect or has insufficient details to set up the new employer record on EBS go to step 11
  * If the email contains all the information required to set up the new employer record on EBS go to step 12
11. When the email contains incorrect or has insufficient details to set up the new employer record on EBS
  * Issue an email to the employer to request the missing or provide the correct information
12. When the email contains all the information required to set up the new employer record on EBS
  * Use EBS Function EMPLOYER SET UP to set up employer record
  * Issue the standard response email to the new employer to advise them that their employer and Accounts Office reference numbers and new employer pack (if required and where appropriate) will be issued to them through the post
13. If the new employer is a Limited company or a partnership
  * Prepare and send an eForm to the PAYE Employer Office to enable them to follow up the actions

Enquiries received in PAYE Employer Office

14. If an employer, contractor or agent telephone you to ask about setting up an employer record and requires a
   
  * Scheme type that can be set up by the New Employer Helpline (Word 24KB) ask the caller to
  * Telephone the New Employer Helpline on 0300 200 3211
  Or
  * Send their new employer details to the New Employer Helpline using their email facility
  * Scheme type that is set up in the PAYE Employer Office (Word 24KB) go to step 17
  * Taxed Award Incentive Scheme, issue the standard response email to advise the new employer to contact Chapel Wharf office
15. If you receive any other form of communication relating to a new employer or an enquiry from the New Employer Helpline about setting up an employer record for a scheme type that is set up in the PAYE Employer Office
  * Go to step 17
16. If you receive any other enquiries passed from the New Employer Helpline, where the enquirer needs more information
  * Go to step 19
17. Use EBS Function EMPLOYER SET UP to set up employer record
  Follow guidance in the appropriate Action Guide for the scheme type in this section
  Note: Do not issue a P24N-1 letter. A NEP 8 letter will be sent with the appropriate links to the new employer website giving details of the employer reference and Accounts Office reference.
18. Complete all the clerical procedures in the Action Guide for the appropriate scheme type in this section of the manual
19. When an eForm is received from the New Employer Helpline stating that a new employer record has been set up for a Limited company or a partnership, the following additional action should carried out
  * Use the details of the directors or partners shown on the eForm to
  * Complete a P510
  * Forward the director details to the Employment Maintenance section
  * Send the completed P510 to the appropriate CT Office or SA section
  For more information about limited companies and director details see PAYE20045

New employer pack returned RLS

20. On receipt of undelivered or unwanted new employer or new contractor letters or packs, the PAYE Employer Office must
   
  * Follow the guidance at PAYE21220 to establish the correct business address for the employer or contractor
  * Reissue the letter or pack to the correct address