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Contents

Official guidance

PAYE21000 · Employer records: maintain employer record

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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

PAYE Manual
Employer records: maintain employer record: contents

PAYE21260 | Employer records: maintain employer record: working post and BF review

From HM Revenue & Customs · PAYE Manual

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