PAYE30001 | Employer records: movement of an employer record: introduction
From HM Revenue & Customs · PAYE Manual
It is essential that the employer record is kept up to date and reflects the latest information in respect of the following areas. The provisions of the Data Protection Act 1998 (DPA) apply to employer records in the same way as they apply to individuals accounts held on other HMRC computer systems.
You must only access an employer record if you have a business need to do so.
It is important that PAYE schemes are not incorrectly merged or succeeded.
The PAYE Schemes Merger Succession Cessation flow chart (PDF 878KB) and examples given in the following table, may help in deciding the correct action to take.
| Case Examples | Pdfs of the examples |
| Cessation of one business and commencement of another | Examples 1 and 2 (PDF 778KB) |
| Succession | Examples 3 and 4 (PDF 10KB) |
| Merger | Example 5 (PDF 8KB) |
| Part Scheme Transfer | Examples 6 and 7 (PDF 1635KB) |
| Separate Legal Entities | Example 8 (PDF 8KB) |
| Schemes and Payroll Agents | Example 9 (PDF 215KB) |