UK Payroll - Change PAYE Scheme Reference

Content

Our client may have a requirement to change their PAYE scheme reference with HMRC either in year or at tax year start. The UK Payroll whitepaper provides the following guidance;

Reporting to New PAYE Reference
It may happen that HMRC instructs you to start reporting some of your employee population under a new PAYE Scheme reference from the next tax year.
You cannot update a calculation card to associate it to a different TRU. So, you must:
» Create a new TRU referring to the new PAYE reference
» Date effectively end date the association of the assignments from the original card.