TUPE & ECON Query

TUPE & ECON Query

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Our client has taken on new staff via a TUPE agreement who were previously employed by the NHS.

Majority are on D rate NI Code and as such we require an ECON.

Am I right in thinking that the ECON transfers over to our PAYE ref from the NHS PAYE ref?

Our clients are carrying on with the NHS Pension Scheme on behalf of the TUPE'd employees.

I've spoken to HMRC, Pensions Service and our payroll helpline but so far no-one can offer any advice.

Many thanks

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By SThornton
16th Oct 2014 15:48

I have not had this issue myself but I would assume that they would not carry across the ECON number as I think it's employer specific. My logic in this is the fact when TUPE'ing, they do not continue on the same PAYE reference (which is also employer specific) as they move to the new employer's PAYE ref. Whereas they would carry the SCON number across because thats scheme specific.

 

I may be wrong but I hope this helps. It may be worth contacting NHS pensions (http://www.nhsbsa.nhs.uk/Pensions.aspx).

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By geroge
26th Oct 2014 22:54

Do consider the PAYE succession rules, which are in the PAYE regulations - where these apply P45s are not required and company taking on staff have responsiblility to report PAYE for the whole year - not sure how this works with RTI though.

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