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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer records: movement of an employer record: part scheme transfers / part scheme transfers made in error

A part scheme transfer is the transfer of some of the live employees connected to an employer record.

Part scheme transfer does not involve the movement of the employer record, however there has to be an old and new employer record in existence to enable the individuals’ accounts to be updated using the PAYE Service.

If you discover that a part scheme has been transferred in error, the individuals’ accounts must be updated using the PAYE Service.

For more information, see PAYE66001.