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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: re-opening years cancelled one year only

PAYE21210 | Employer records: maintain employer record: re-opening years cancelled one year only

From HM Revenue & Customs · PAYE Manual

Page archived - guidance no longer required following BROCS decommissioning

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