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HMRC internal manual

PAYE Manual

Employer records: maintain schemes: introduction

It is essential that the employer record is kept up to date and reflects the latest information in respect of the following areas. The provisions of the Data Protection Act 1998 (DPA) apply to employer records in the same way as they apply to individual records held on other HMRC computers.

You must only access an employer record if you have a business need to do so. 

You may be advised that an employer or contractor has changed their circumstances which has resulted in a change in the type of employee they either now employ or no longer employ.

When this happens you must review the employer record and make any necessary changes to it. Changes may also be needed to the type of stationery that the employer or contractor completes, but this will be dependent on when the changes took place.

From April 2013 the EBS system was enhanced to enable the Enterprise Tax Management Platform (ETMP) to recognise an employer’s requirement to submit PAYE and CISR returns and work out their monthly liability. The start and end dates of an employer’s PAYE RTI liability will be captured in EBS Function AMEND EMPLOYER TRADE AND SCHEME DETAILS. EBS Function VIEW PAYE / CISR HISTORY (previously named VIEW CISR HISTORY) will display a record of when PAYE and CISR liabilities have started or ceased in a tax year.