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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer records: maintain employer record: employer-related electronic files

A file (formally known as an establishment file) is a permanent record of a particular subject that is retained by a person or section. It is used to record certain information and may have various uses within your office.

This subject looks at the files that are relevant to employer-related work and provides a brief overview for each.



  1. The National Insurance Contributions Office (NICO) was formerly the Contributions Agency (CA)

2. Form CIS25 was formerly form SC60

  1. From June 2006 most of the information contained in the establishment files should be transferred to electronic storage as part of the Better Management of Electronic Information (BMoEI) initiative

File name - ‘Care and Support’ employers

To record all employers who make a claim for exemption or lodge an appeal against online filing on the grounds that they are a ‘Care and ‘Support’ employer

File name - DP and DCNI cases - reports to the CA

To record all employer records set up under these scheme types

To control issue of NIC material to the taxpayer in early March each year

File name - Electronic P14 Register

To record all employer records that use magnetic media arrangements, monitor receipt of magnetic media / EDI invoices

File name - Employers with employees seconded abroad - earnings paid by overseas companies

To record all instances where an employer has requested on form P350 a deferment in the reporting and payment of secondary NICs due on payments made by overseas companies to their employees seconded abroad

File name - Employers making mistakes on EOY returns

To record all employer records where an error has been identified and details of the error(s)

File name - Forms 125(Z)

To record all instances where form 125(Z) sent, along with cheque received) to Banking Operations

File name - Forms P239-1

To retain forms P239-1 for all instances where action has been taken to process a year that is CY-7 or earlier

File name - Free of Tax (FOT), Known also as Tax Tables G

To record all employers operating a net payments (FOT) system

To control issue of Tax Tables G and FOT 1 leaflet

File name - Market Research Employers

To record all employers who employ Market Researchers and monitor whether P38A received each year from them

File name - NIC Discrepancies

To record all instances where a discrepancy is reported on forms P228 / P228(Z)

File name - Other Incentive Award schemes

To record details of providers where they have made a payment to other peoples employees

To contact providers for forms P11D for individuals in receipt of awards

File name - Overpayment disposal instructions - control list for forms P565

To record details of overpayment disposals made on form P565 to DMB

File name - P11D(b) - Modified PAYE schemes

To record instances where employers who operate a modified PAYE scheme involving the treatment of earnings paid or part paid overseas seek a deferment on the submission of form P11D(b) until 31 January following the end of the relevant tax year

File name - P39 list

To record instances where a form P39 issued to a non-resident employer and monitor its return

File name - Potential Regulation 80 cases

To retain papers referred to you relating to additional tax paid by an employer to a director

To monitor whether tax deducted correctly from these payments

File name - Pro-forma P37 prepared

To record all cases where employer records with a DOME scheme type are closed

Report cases to Banking Operations advising P37 received and not to send P37 to that employer

File name - Service Companies - Deemed Payments

To record cases where a provisional deemed payment has been calculated under the service company provisions on or with the P35 End of Year return

File name - Taxed Award Schemes

To record names and the employer reference and Accounts Office reference for each award provider

To control annual issue of forms P35(TAS)

Note: All these schemes are administered by the Incentive Award Unit