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UK PAY: RTI-Transfer of Employees from one PAYE Scheme to another
We have multiple PAYE schemes in our Organisation as a result of acquisitions over the years. We have a requirement to move a large number of employees from one PAYE Scheme to another. HMRC requirement on FPS is to see:
1. Leaving date (termination) and YTD balances at the point of leaving PAYE Scheme
2. Start date and balances at the point of starting in new PAYE Scheme
At the moment, we only use single (primary) Assignment per employee. What is the recommended way to get leaving and start information on to the respective PAYE FPS files?
Do we need to terminate employee or can we create new Assignment (primary) and terminate old Assignment?