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HMRC internal manual

PAYE Manual

Employer records: movement of an employer record: reverse successions

A reverse succession will occur when it is discovered that the succession of an employer record took place in error. In these circumstances action must be taken to

  • Cancel all reference to the succession on the employer record
  • Note on the employer record

    • The type of movement
    • The new employer reference

Note: You cannot reverse a succession on the same day that the succession was made.