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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: enterprise tax management platform (ETMP): failed employer change report

From April 2013 EBS sends information to ETMP to update the employer record with a date of

  • Cessation
  • Permanently ceased
  • Cancellation
  • Merger
  • Succession

If ETMP holds an EPS / FPS for a later period it will reject the update. Any rejections are entered onto the Failed Employer Change Report.

Access to the report

The Failed Employer Change Report can be accessed from the ‘RTI Failed Emp Changes Report’ role.

Features of the report

The Failed Employer Change Report

  • Shows all cases where ETMP has rejected this information
  • Indicates the reason for rejection

Working the report

All cases remain on the report. You should select the relevant dates you wish to review using the ‘Date Range’ fields.