DMBM523310 | Debt and return pursuit: PAYE: employer or contractor has lost their records: initial action by DMB

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As soon as you are advised that records have been lost, you must:

• liaise with the appropriate PSN Customer Operations (COps) office

• find out the extent of the loss:

• is it certain records only (if so, for which period)?

• does the employer have information backed-up (and how soon will it be available)?

• have all records been lost?

• will they be continuing to trade?

• note BROCS Action History for the relevant year - ‘Employer’s records lost (and show the period for example All / from xx/xx/xxx and so on)’

• make the record PLAR (to stop demands being issued).