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HMRC internal manual

PAYE Manual

HM Revenue & Customs
, see all updates

Employer records: employer types: introduction

The PAYE Employer Office must keep a record (computer and paper) for each employer or contractor from whom an annual return of deductions is due.

PAYE20000 onwards describes the action you must take when setting up each employer record.

This section concerns the tax and NIC treatment of certain types of employer.

Data Protection Act

The provisions of the Data Protection Act 1998 (DPA) apply to employer records in the same way as they apply to taxpayer records on other HMRC computers.