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

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.