Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

PAYE Manual

HM Revenue & Customs
, see all updates

Background: frameworks: introduction

This section of the Manual explains how information is held on a number of national databases, known as frameworks, to service various HRMC computer systems. The purpose is to hold information in one place. The information is then available to view or update through the computer systems using the frameworks.

These frameworks support

  • Employer Business Service (EBS)
  • Collection of Student Loans
  • New Tax Credits (NTC)
  • Self Assessment (SA) - Individuals
  • Taxpayer Business Service (TBS)
  • Working Tax Credit and Child Tax Credit

You need an understanding of those frameworks that may be mentioned in detailed guidance, or on screens within online functions that you use in day-to-day work.

Data Protection Act

The provisions of the Data Protection Act 1998 (DPA) apply to employer records in the same way as they apply to taxpayer records on other HMRC computers.