Why handover quality determines everything
A white-label payroll arrangement is only as clean as the handover that sets it up. If the incoming data is incomplete — missing PAYE references, wrong employee records, unclear pension arrangements, outstanding director loan balances — the first payroll run is contaminated before it starts. Rework follows. Deadlines are at risk. The client relationship is stressed.
A proper handover checklist eliminates that risk. It tells the incoming bureau exactly what they need before they touch the payroll.
A clean handover takes time once. A poor handover creates rework on every payroll run until the gaps are filled.
PAYE and payroll handover checklist
Employer details: Full legal name, PAYE reference, Accounts Office reference, employer address, SIC code, payroll frequency, pay date, auto-enrolment staging date and pension scheme details.
Employee records for each employee: Full name, date of birth, NI number, address, start date, employment type (full-time/part-time/casual), payroll frequency, pay rate, P45 or P46 information for new starters, student loan deductions if applicable, tax code and basis, existing deductions (salary sacrifice, court orders, etc.), pension enrolment status and contribution rates.
Director-specific items: Whether the director is paid a salary or dividends only, director NI calculation method (annual or alternative), whether the company has a benefits in kind arrangement requiring P11D.
Previous payroll data: YTD earnings, tax deducted, NI deducted and pension contributions for the current tax year — by employee. P60 data from the previous year if in Q1.
Pension scheme: Provider, scheme reference, contribution rates (employer and employee), qualifying earnings or salary sacrifice basis, assessment status for each employee.
Access and approval: Named contact for payroll approval, preferred approval method, lead time for data submission and approval, escalation contact.
CIS-specific handover items
For practices handing over CIS work alongside payroll:
- Contractor UTR, PAYE reference, Accounts Office reference
- List of active subcontractors with UTR, entity type, NI number or company registration
- Verification status for each subcontractor — date verified and deduction treatment confirmed
- Historic monthly return data for the current tax year
- Outstanding statements not yet issued
- Any unresolved HMRC queries
What happens when the checklist is not followed
An incomplete handover means the bureau starts with incomplete records. They will either ask for missing information — creating back-and-forth that delays the first run — or proceed with assumptions that may not match the client's actual position. Either outcome is avoidable with a complete handover checklist completed before the arrangement starts.
Want to discuss a white-label payroll arrangement?
Bookd provides white-label payroll and CIS processing for accountants who want capacity without hiring, training or client leakage.
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