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HMRC internal manual

PAYE Manual

Employer records: maintain employer record: introduction

It is essential that the employer record is kept up to date and reflects the latest information in respect of the following areas. The provisions of the Data Protection Act 1998 (DPA) apply to employer records in the same way as they apply to taxpayer records held on other HMRC computers.

You must only access an employer record if you have a business need to do so.

Employer details

Changes to the Employer Business Service (EBS) employer record should be made as soon as possible. From 6 April 2011 COP employer functions will be de-commissioned and employer record updates will flow directly between EBS and BROCS and ECS overnight.

There will no longer be Early Morning Output (EMO) as this was previously generated by COP. Employer Records Paper Monthly Lists will be replaced by EBS work lists which will be updated with work items where a manual review is required.

It is essential that before making any changes to the employer record you consider the consequences of your proposed action and check the position on the other computers before you proceed.


There are a range of indicators (signals) that are held on the employer record. They fall into two categories ‘Year related’ and ‘Non-Year related’, depending on their purpose. You can amend most indicators on the employer record, however there are others that are set automatically by either BROCS or other linked computers. A list of the indicators, conditions for setting them and by whom is given at PAYE21075.

Layout of this section

It is not possible to provide Action Guides for every potential situation in which an employer’s record requires amendment. To use this section where they are not present and you do not know which function to use