PAYE30050 | Employer records: movement of an employer record: reverse successions

From HM Revenue & Customs · PAYE Manual

A reverse succession will occur when it is discovered that the succession of an employer record took place in error. In these circumstances action must be taken to

  • Cancel all reference to the succession on the employer record

  • Note on the employer record

  • The type of movement

  • The new employer reference

Note: You cannot reverse a succession on the same day that the succession was made.