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If you change software
Some payroll software will not let you continue with the same employee Payroll IDs if you’ve already used them in other software.
If your payroll software does not let you do this, put ‘Yes’ in the ‘Payroll ID changed indicator’ for each employee in your Full Payment Submission (FPS).
Your PAYE bill may be calculated incorrectly, and payroll records duplicated, if you do not.