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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employment maintenance: in-year forms and data capture: agent notifications - form P218(T)

When an employment record is transferred and the individual record shows there is an agent acting for the individual, the Processing Centre will send a form P218(T) to the agent.

This form tells the agent that the client’s record has been transferred to the new responsible Processing Office and shows the new Processing Office’s name, employer reference number and telephone number.