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HMRC internal manual

PAYE Manual

Employer records: employer record work lists: scheme type review

There are certain scheme types where we do not expect any employee records to be linked tothe PAYE scheme. The ‘Scheme Type Review’ work list will show

  • All ‘live’ employer records with the current scheme type of XP, TAS, PSS, EXAM and ELECT that have one or more ‘live’ employments attached




  • All ‘live’ employer records with the current year scheme type of DCNI, DPGEN and DPNI that have two or more ‘live’ employments attached

You must review these records in accordance with the Action Guide to ensure that theemployee is set up under the correct employer reference and that the scheme type iscorrect. As a result of working this list, the employments should have been moved to thecorrect employer reference or the scheme type changed.