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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer records: maintain schemes: change scheme type - NI to P (Action Guide)

To take the appropriate action when you are told that an employer has commenced deducting tax as well as National Insurance (NI) from their employees, follow steps 1 - 4 below. This Guide is presented as follows

Step 1

Steps 2 - 4

For details of how to access any of the Employer Business Service functions, use PAYE057.

Initial action

  1. Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to P


Clerical action

  1. Review whether a fresh new employer pack is required. If so
  • Use EBS Function PROSPECTIVE / STARTER PACK and select the Existing Employer radio button, and then
  • Select the appropriate scheme type to arrange for the relevant pack to be issued
  1. Write to the employer and advise them
  • That you have updated the employer record with effect from (date)
  • The reason for the change
  • That they must use their revised new employer pack that will be issued separately
  1. Use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad