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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: view employer record

PAYE21255 | Employer records: maintain employer record: view employer record

From HM Revenue & Customs · PAYE Manual

A view facility is available to view details of any employer record even though responsibility for that record may not be within your office.

You should only view an employer record if there is a business need to do so.

The ‘Employer View’ role allows the operator to view any details held on the employer record without being able to update any of those details.

Function VIEW EMPLOYER SUMMARY allows you to view general details of the employer record. It also permits access to a range of other functions covering all aspects of the employer record.

The functions available are

  • VIEW BROCS InfoArchive

  • VIEW EMPLOYEES

  • VIEW EMPLOYER INDICATORS

  • VIEW EMPLOYER NAME & ADDRESS HISTORY

  • VIEW EMPLOYER NOTES

  • VIEW EMPLOYER SCHEME HISTORY

  • VIEW EMPLOYER SEGMENTATION

  • VIEW EMPLOYER STATIONERY & CODING REQUIREMENTS

  • VIEW EMPLOYER TRADE & SCHEME DETAILS

  • VIEW EOY RETURNS HISTORY

  • VIEW LIMITED COMPANY & DIRECTOR DETAILS

  • VIEW INCENTIVE APPEAL

  • VIEW PAYROLL & CORRESPONDENCE HISTORY

You should decide, from the list of functions, which function(s) to use to view different aspects of the employer record.

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