PAYE103031 - taxpayer records: maintain COP record: two or more jobs at the same employer (Action Guide)


When a taxpayer has two or more jobs with the same employer follow steps 1 - 12 below. The guide is presented as follows


Initial actionSteps 1 - 4
Separate schemesStep 5
One schemeSteps 6 - 8
Effect on end of year proceduresStep 9
Sub source record ceases – but record not set upSteps 10 - 12

For details of how to access any of the COP or Employer Business Services functions, use the [Index Of Functions] button on the left of the screen.

Initial action

  1. If the taxpayer has

  • Two jobs with the same employer
  • Go to step 2
  • More than two jobs with the same employer
  • Go to step 3
  1. If both employments are sub source employments

  • Go to step 3
Otherwise
  1. Confirm with the Employer section whether the employer has elected to operate separate schemes

  2. If the employer has

  • Separate schemes
  • Go to step 5
  • One scheme
  • Go to step 6

Separate schemes

  1. Use COP Function MS (Class 3) to set up a sub source record for the taxpayer's second and subsequent sub source employments with that employer

One scheme

  1. Do not attempt to set up the second or subsequent sub source records

Instead
  • Use COP Function NO to add the following HNotes (Historical notes) to the taxpayer's main record at your employer reference
  • Sub sources not set up for COP
  • District No / Empref
  • Wks no / Branch
  • Last code issued followed by the year and code number
  • Date of commencement (DD/MM/YY)
  1. Add the following ENote (Essential Note)

  • Multiple sub sources at same employer - see Hnotes
  1. Where the taxpayer's main record is not held at your employer reference

  • E-Form the Processing Office responsible for the main source record requesting that they
  • Add both notes to their record
  • Let you have coding instructions
  • On receipt of coding instructions from the main source, manually issue a P6 and P2 for each sub source not set up

Effect on end of year procedures

The computer will try to post pay and tax details to both the main and sub sourcerecords at the end of the year but the details it posts may relate to the wrongsource

  1. If this happens

And
  • The codes are different
  • The sources set up will appear on the open list with the message FAILED TAX LIABILITY TEST
  • Review these entries to bring together all the pay and tax details for the taxpayer and clear the case in the normal way
  • The codes are the same
  • The computer will automatically clear the sources set up, provided there is nothing on the taxpayer record to stop it

Sub source record ceases – but record not set up

  1. Add the following P45(1) details to the Historical Notes already made

  • The date of leaving
  • Pay
  • Tax
And
  • Code
  1. If the sub source employment which has been set up ceases

  • Use COP Function MS (Class 3) to set up another sub source record in its place
  1. Delete the Essential Notes made when

  • All sources not set up have ceased
And
  • All years have been finally cleared

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