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HMRC internal manual

PAYE Manual

Employer records: modified PAYE 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 these employer records in the same way as they apply to individual records held on other HMRC computer systems.

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

Various kinds of employer can operate a modified PAYE scheme, where the circumstances require a variation in the operation of a normal P scheme type. These are employers of

  • Employees seconded abroad - PAYE28010 
  • Expatriate employees - PAYE28015 
  • Market research interviewers (for years up to 5 April 07) - PAYE28025 
  • Members of the reserve or auxiliary forces - PAYE28035 
  • Payment card reward schemes - PAYE28030