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HMRC internal manual

PAYE Manual

Employer records: employer mailings: new employer pack / letter

When an employer, contractor or their agent contact the New Employer Helpline by email or telephone to request a new PAYE scheme the details are captured on to EBS and, where required, a new employer pack is issued.

Employer Helpline use EBS Function EMPLOYER SET UP to set up a new employer record, for many scheme types.

More information about the scheme types that can be set up by the New Employer Helpline can be found at PAYE20171.

If Employer Helpline identify any of the following the caller should be asked to call the PAYE Employer Office

  • That the employer requires a scheme type not normally set up by the Employer Helpline
  • The employer or contractor already has an employer record, live or ceased


  • The employer requires any more detailed information

Note: Any employer, contractor, agent or Payroll agent who telephone the PAYE Employer Office should be asked to contact the New Employer Helpline on 0300 200 3211.

Details of whether the new employer pack is issued automatically or requires manual completion can be found at PAYE25025.

To find out the contents of the various new employer packs

  • Use PAYE056
  • Select ‘New Employer Packs’

And then

  • Scroll to the appropriate scheme type