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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer records: maintain employer record: RTI auto re-start

Employer records which have been ceased or cancelled can be re-started or re-opened providing the re-start date or re-open date is in the same tax year as the date of cessation or cancellation or the following tax year.

The RTI channels will remain open and allow an employer to send a Full Payment Submission (FPS) for a period after the date of cessation, providing it relates to the year of cessation or the following year. Where this happens, the employer record will be automatically re-started.

An Employer Payment Summary (EPS) will automatically re-start an employer record if it relates to the tax year after the date of cessation.

Any mandation date already held on the employer record will remain the same and employer records that are automatically re-started will not go through the alignment process again.

Manual re-start

In some cases you may need to manually re-start or re-open an employer record. Follow the guidance at PAYE21216 to re-start an employer scheme that has previously been ceased in error or PAYE21206 to re-open a PAYE scheme that has previously been cancelled.

If there is already a mandation date held on the employer record that date will remain. If the employer record does not have a mandation date you will need to enter one manually by

  • Select View on the toolbar
  • From the drop down menu select Maintain Employer RTI Details
  • Enter a date of mandation
  • Select the [OK] button

These employer records will not go through the alignment process.