SolvedDMBM522660 | Debt and return pursuit: PAYE: PAYE only scheme or PAYE element of a PSC scheme
From HM Revenue & Customs · Debt Management and Banking Manual
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Where you establish that a succession has taken place you need to let PAYE Employer Office know by issuing a form P212.
Where the new owner already has a PAYE record then the scheme of the old employer can be succeeded into that record.
Where the new owner does not have a PAYE record one will need to be opened before the old scheme is succeeded into it.
Previous owner
On the previous owner’s scheme
do not reduce the Estimated Monthly Yield (EMY) on BROCS
make annual payment month to same month of succession (e.g. month 6)
do not make the case WWTD
follow normal pursuit procedures for the debt up to the date of succession
issue form P212 to PAYE Employer Office to notify succession
note BROCS that a P212 has been issued and the date of succession
Where the new owner already has a PAYE scheme, note BROCS actions page with a cross reference to that scheme.
Where the new owner does not already have a PAYE scheme
note BROCS actions page with the name and contact details of the new owner and
B/F to do the cross reference once the new scheme reference is known.
For any IDMS In-year work items you should
add an IDMS history note with an explanation that
the scheme is subject to succession
a P212 has been issued and
BROCS notes etc need to be reviewed before taking any pursuit action.
New owner
Until PAYE Employer Office can deal with the scheme succession
where the new owner already has a PAYE scheme, note BROCS action page with a cross reference to the closing scheme.
where the new owner does not already have a PAYE scheme
note the closing BROCS record (actions page) with the name and contact details of the new owner and
B/F to do the cross reference once the new scheme reference is known.