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HMRC internal manual

PAYE Manual

Employer records: maintain employer record: maintain payroll and correspondence details (Action Guide)

To update payroll and correspondence details in the following circumstances, follow steps 1 - 20 below

  • An employer or contractor has appointed a person or body to operate PAYE on their behalf

Or

  • An employer has nominated an address to which all correspondence is to be issued

This Guide is presented as follows

  Steps 1 - 9
   
  Steps 10 - 16
  Steps 17 - 18
  Steps 19 - 20

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

Agent appointed

1. Use Function AMEND EMPLOYER SUMMARY and remove the tick from the Correspondence Address check box
   
2. * Select the [More] button to access the Payroll And Correspondence screen
  * Select the [Search] button to access Function ADDRESS SEARCH to search for the new address
  * Where an address is successfully matched, select the [OK] button to store the new payroll correspondence address on the employer record
  * If the address is not found, enter the new payroll correspondence address manually and select the [OK] button to store the new payroll correspondence address on the employer record
3. If the correspondence address is also the address of the agent and a 64-8 is held, select the Agent check box in the ‘Address is Also’ field
4. If the agent address is also the registered office address, select the Registered Office check box in the ‘Address is Also’ field
5. Select [OK] on the Amend Payroll And Correspondence screen
6. You will be presented with an advisory message
  * Select [OK]
7. On the Amend Employer Summary screen
  * Select [OK]
8. You will be presented with a further advisory message asking you to review the employer pack
  * Select [OK]
9. Use Function AMEND EMPLOYER NOTES to review and update notes relating to correspondence address changes
  The note must show the communication received to prompt the amendment, who the contact was from and the address to be amended, for example, ‘Letter from employer notifying amendment to business address’
  Notes:
a. An entry must always be made in the Address field. However it may not be necessary to complete the Name field, for example, the employer may want correspondence to be sent to his home address
b. All correspondence for this employer will now be sent to the address shown
c. You must always [OK] Amend Employer Summary screen to store the address details

Payroll and correspondence details withdrawn

  If you are advised that an agent is no longer acting or the employer no longer has a different payroll correspondence address and wishes all correspondence now to be sent to the business address
   
10. Select the [More] button to access the Payroll and Correspondence screen
11. Remove the tick from the Agent check box in the ‘Address is Also’ field
12. If the employer has a payroll contact complete
  * The name field to show the contact name requested
  * The address field to show the business address (or other address requested) using the [Search] button to access Function ADDRESS SEARCH to search for the new address
  * Where an address is successfully matched select the [OK] button to store the address on the employer record
  * Where an address is not found enter the address manually and select the [OK] button to store the address on the employer record
13. [OK] the Amend Payroll and Correspondence Details screen
14. If no new correspondence address has been added, use Function AMEND EMPLOYER SUMMARY to
  * Select the Correspondence Address check box in the ‘Address is Also’ field
  The computer will now recognise the business address as the correspondence address and automatically delete details previously held
15. [OK] the Amend Employer Summary screen
16. Use Function AMEND EMPLOYER NOTES to review and update notes relating to correspondence address changes
  The note must show the communication received to prompt the amendment, who the contact was from and the address to be amended, for example, ‘Letter from employer notifying amendment to business address’

In all cases

| 17. | Where the change of address details have been received from the Debt Management Office or Banking Operations | || |   | * Use Function VIEW BROCS to check | |   | * Format 1 for any live sub accounts | |   | * Format 5 to ascertain whether the live sub accounts are shown as WTD and noted ‘change of address’ | | 18. | For any sub accounts that are WTD and noted ‘change of address’ | |   | * Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) signal
 
And | |   | * Advise the Debt Management Office of the actions you have taken |

Business address abroad

  Where you have been advised of a new payroll correspondence address and the business address is noted as abroad, you will be prevented from entering the payroll correspondence address in the usual way. In these circumstances you must
   
19. Use Function AMEND EMPLOYER SUMMARY to manually enter the payroll / correspondence name and address as a C/O address in the Business Address field
  * While amending the address details use Function ADDRESS SEARCH to remove the Abroad indicator
20. Use Function AMEND EMPLOYER NOTES to enter ‘Business Address is abroad and therefore the payroll / correspondence address is shown in the Business Address field’
  The note must show the communication received to prompt the amendment, who the contact was from and the address to be amended, for example, ‘Letter from employer notifying amendment to business address’