PAYE104040 - taxpayer records: citizen identification record: form P46- 5T issue

Form P46-5T is issued to each of the taxpayer’s current employers, unless issue is inhibited, when the NICO Customer Validation Unit (CVU) uses

• TBS Function AMEND NINO
• TBS Function MERGE TAXPAYER

Both functions allow CVU to inhibit issue if required.

Issue of form P46-5T is automatically inhibited in any of the following circumstances

• Employer record is not found
• Both the employer correspondence address and employer business address are present, but

Or

• Only the employer correspondence address is present, but

Or

• Only the employer business address is present, but

Or

• The current scheme type is DOME
• The taxpayer’s employment is marked as JSAPS
• There is no current live employment
• The DEAD signal is set on the employer record