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HMRC internal manual

PAYE Manual

Employer returns: employer return exceptions: online filing errors - employer record ceased / cancelled by HMRC

If the employer is prevented from filing online because their scheme cannot be re-started / re-opened manual actions should be considered to move the details to a new reference.

The details should be referred to the End of Year teams in Employer Office so that the return can be captured on the new reference with the original date of receipt. In these cases there is no agreement for editing the original returns from the online channel. The P35 and P14s will remain visible on E-Filestore under the ceased employer reference so an EBS note should be made to explain the residual entry.

Additional action will be needed to remove the pay, tax, NI and employments created in NPS using the incorrect employer reference before putting the details against the correct employer reference and noting the Contact History.