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HMRC internal manual

PAYE Manual

Employer records: maintain employer record: view employees

This subject is presented as follows

How to view employees connected to an employer record

To view a selected list of employees of either ‘live’ or linked employees, use Function VIEW EMPLOYEES. This function can be accessed from either Function VIEW EMPLOYER SUMMARY or Function AMEND EMPLOYER SUMMARY.

What Function VIEW EMPLOYEES can be used for

Use this function where you want to establish whether there were employees associated with the employer record.

Contents of an employee list

Selecting either employee list for an employer record will provide the following information

  • Office number
  • Employer reference
  • Employer name
  • Accounts Office reference
  • Trade name
  • Total Number of employees
  • Details of the first 10 employees
  • Employee details (listed in alphabetical order by surname)

    • NINO
    • Individual name
    • Director (if applicable)
    • Source type (Main or Sub)
    • End date (if applicable)
    • Type / Notes (code representing the taxation service for that employee. For example CSL if applicable)

This information will then enable you to determine whether further action is required on the individual records, in particular whether any record is held that does not hold an end date.

Employers with 10 or more employees

If there are more than 10 employees for a given employer reference then the total number of employees will be displayed and details of the first 10 employees will be shown in the list.

Where exceptionally you need to view the employees attached to an employer record, you can no longer request a Scheme Index Supplement printout as this service was decommissioned with the introduction of the PAYE Service.

Instead, use e-Services Filestore to view all the forms P14 attached to the last consolidated return received. Although the employee position may have changed slightly since the return was received, the majority of employees attached to the EBS record will match those shown in e-Services Filestore.

Employers with no employees

Where there are no employees either ‘live’ or ‘linked’ to that employer reference then you will receive the message ‘No employees to display’.