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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer records: employer record work lists: employer record review

The ‘Employer Record Review’ work list will show all ‘live’ employer recordswith a current year scheme type of DOME, EPA, NI, OCPN, P, PSC, SICK, TRONC, DCNI, DPGENand DPNI that do not have any ‘live’ employments attached to them. The Action Guide willenable you to review these records and determine whether a PAYE scheme is still requiredor if the record can be closed.