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If you need a different employer PAYE reference for different groups of employees, you must:
If you want an election to begin on 6 June, you should submit your request to HMRC by 5 May. If you submit a request on 6 May for an election to begin on 6 June, it will not start until 6
July.
If you make a late election, it will be treated as if it had been made for the tax month after the tax month you’ve requested it to begin.
You must have a valid business reason to make an election for more than one employer PAYE reference. We may refuse any election that you appear to make wholly or mainly for an improper
purpose (for example, to avoid the requirement to make payments electronically).
If you disagree with our reasons for refusal, you can appeal within 30 days of the date of issue of the notice we send you.
You must give notice of a cancellation before the beginning of the tax month that you want the election to be cancelled from.
You can contact us to cancel or file a final full payment submission (FPS) or a employer payment summary (EPS).