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HMRC internal manual

PAYE Manual

Employment maintenance: employer part scheme transfers: introduction

A part scheme transfer is the transfer of some, but not all, of the live employees connected to an employer record.

Part scheme transfer does not involve the movement of the employer record, however, there has to be an old and new employer record in existence to enable the individuals’ accounts to be updated using the PAYE Service.

If you discover that a part scheme has been transferred in error, the individuals’ accounts are updated using the PAYE Service, see step 5 at PAYE66011.

You use the EMPLOYMENT TRANSFER screen to transfer the individuals’ records to the new location, see PAYE66011. You cannot use this function to

  • Transfer leaver or JSA records
  • Transfer all of the live records