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Contents

Official guidance
PAYE Manual

PAYE21000 · Employer records: maintain employer record

  • PAYE21001 · Introduction
  • PAYE21010 · Bankruptcies - reports to debt management office
  • PAYE21011 · Bankruptcies - reports to Debt Management Office (Action Guide)
  • PAYE21015 · Cancellation of an employer record
  • PAYE21020 · Cancelled one year only (COYO)
  • PAYE21022 · Cancelled one year only (COYO) - 2008 onwards (Action Guide)
  • PAYE21030 · Cessation of an employer record
  • PAYE21035 · Construction industry scheme (CIS) - up to 2007
  • PAYE21040 · Construction industry scheme (CIS) - 2008 onwards
  • PAYE21045 · Debt management office responsibilities
  • PAYE21050 · Deletion of an employer record
  • PAYE21055 · Dormant employer records
  • PAYE21065 · Employer compliance - employer irregularities
  • PAYE21070 · Employer debts - debt management review
  • PAYE21071 · Employer debts - debt management review (Action Guide)
  • PAYE21075 · Employer indicators
  • PAYE21080 · Employer notes
  • PAYE21090 · Employer segmentation
  • PAYE21095 · Employer segmentation - appeals and claims
  • PAYE21096 · Employer segmentation - appeals and claims (Action Guide)
  • PAYE21100 · EOY return and forms P14 - reviewing CY-1 errors
  • PAYE21105 · Filing
  • PAYE21110 · Form AZ6
  • PAYE21115 · Forms from Employer Compliance Units (internal use only)
  • PAYE21116 · Forms from Employer Compliance Units (Action Guide) (internal use only)
  • PAYE21120 · Incentive appeals
  • PAYE21125 · Indicators for EOY review
  • PAYE21130 · Insolvency of employer
  • PAYE21131 · Insolvency of employer (Action Guide)
  • PAYE21135 · Limited company and director details
  • PAYE21140 · Limited liability partnerships
  • PAYE21141 · Limited liability partnerships (Action Guide)
  • PAYE21145 · Linked schemes
  • PAYE21150 · Lost or destroyed records
  • PAYE21151 · Lost or destroyed records (Action Guide)
  • PAYE21155 · Machine listing
  • PAYE21156 · Machine listing (Action Guide)
  • PAYE21158 · Magnetic media
  • PAYE21160 · Maintain employer address
  • PAYE21163 · Changing contact details online using Structured Action Requests (SARS)
  • PAYE21165 · Maintain employer agent details
  • PAYE21170 · Maintain employer name
  • PAYE21175 · Maintain payroll and correspondence details
  • PAYE21180 · Maintain trade name
  • PAYE21185 · Memo from banking operations - new or cancelled sub account
  • PAYE21186 · Memo from banking operations - new or cancelled sub account (Action Guide)
  • PAYE21190 · Notification of a deceased employer
  • PAYE21200 · Reimbursements and advances
  • PAYE21201 · Reimbursements and advances (Action Guide)
  • PAYE21205 · Re-opening an employer record
  • PAYE21215 · Re-starting an employer record
  • PAYE21217 · RTI auto re-start
  • PAYE21220 · RLS correspondence
  • PAYE21221 · RLS correspondence (Action Guide)
  • PAYE21225 · SAP / SPP / OSPP / ASPP / ShPP / SNCP
  • PAYE21250 · View employees
  • PAYE21255 · View employer record
  • PAYE21021 · Cancelled one year only (COYO) - up to 2007 (Action Guide)
  • PAYE21025 · Cessation where the employer record is dormant
  • PAYE21085 · Employer-related electronic files
  • PAYE21161 · Maintain employer address (Action Guide)
  • PAYE21171 · Maintain employer name (Action Guide)
  • PAYE21176 · Maintain payroll and correspondence details (Action Guide)
  • PAYE21181 · Maintain trade name (Action Guide)
  • PAYE21206 · Re-opening an employer record (Action Guide)
  • PAYE21210 · Re-opening years cancelled one year only
  • PAYE21216 · Re-starting an employer record (Action Guide)
  • PAYE21240 · Verification of deductions under CIS - up to 2007
  • PAYE21241 · Verification of deductions under CIS - up to 2007 (Action Guide)
  • PAYE21260 · Working post and BF review
  1. Employer records: maintain employer record: contents
  2. Employer records: maintain employer record: employer notes

PAYE21080 | Employer records: maintain employer record: employer notes

From HM Revenue & Customs · PAYE Manual

Notes regarding an employer or contractor that have a long term value, and are likely to be useful to any office who might need to review them, can be retained on the employer record.

A field is available to enter free format notes that can also be deleted, but cannot be amended. The space available in this field is limited to 99 notes. Each note can be up to a maximum of 512 characters (8 lines).

Notes made prior to April 2009 are displayed as PRE APR 09 and do not show the Pay Identity Number (PID) of the operator who recorded the note. Notes older than seven years from the date of creation will be automatically deleted.

You should review the notes that have been entered to ensure that they are still relevant.

When entering notes, remember they should

  • Be clear to everyone who might refer to them (do not include local jargon)

  • Give information that is not held elsewhere on the record

Opinions or subjective comments about the employer or contractor must not be entered in these fields. Do not make an entry which would cause offence or that you would not want the employer or contractor to see.

Both have the right to see the computer record, including these notes, under the Data Protection Act.

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