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HMRC internal manual

PAYE Manual

Employer records: movement of an employer record: 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 individuals accounts held on other HMRC computer systems.

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

It is important that PAYE schemes are not incorrectly merged or succeeded.

The PAYE Schemes Merger Succession Cessation flow chart (PDF 878KB) and examples given in the following table, may help in deciding the correct action to take.

Case Examples Pdfs of the examples
Cessation of one business and commencement of another Examples 1 and 2 (PDF 778KB)
Succession Examples 3 and 4 (PDF 10KB)
Merger Example 5 (PDF 8KB)
Part Scheme Transfer Examples 6 and 7 (PDF 1635KB)
Separate Legal Entities Example 8 (PDF 8KB)
Schemes and Payroll Agents Example 9 (PDF 215KB)