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HMRC internal manual

PAYE Manual

Employer records: maintain employer record: bankruptcies - reports to Debt Management Office (Action Guide)

To deal with a request for a report from the Debt Management Office, follow steps 1 - 4 below

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

  1. Use EBS Function VIEW EMPLOYEES to compare the names in the return with the list of employees on the employer record
  2. Return the form P35 to the Debt Management Office
  3. Report to the Debt Management Office the names of any employees who are not included on the return but for whom you hold records and forms P45(1) have not been received
  4. If you have not already done so, provide the Debt Management Office with details of any inaccuracies or omissions from the return for the previous year