EP8522 - First aid: PAYE district action on receipt of P46/P45(3): Instructor unemployed/not receiving Unemployment Benefit

Where this applies take the following action.

• Do not set up a record.
• Accept P46 or P45(3).
• Check from the facts you hold that the instructor is unemployed and unlikely to be liable to tax.
• Enter the BRCS or SJAA branch on the P38 list.
• When you have the P38A or P38, check that the instructor is still not liable.

If you find later that tax is due or repayable , set up a main source record and send BRCS or SJAA details of pay and tax with the code to be operated.