PAYE60071 - employment maintenance: employment starters: employee withholds P45 from new employer (Action Guide)
To deal with an employee who withholds the form P45 (2) and
(3) from the employer, follow steps 1 - 8 below. The guide is
presented as follows
| Action by old Processing Office | Steps 1 - 4 |
| Action by new Processing Office if pay and tax details are to be withheld | Steps 5 - 7 |
| Action by new Processing Office where Code suffix to be withheld | Step 8 |
For details of how to access any of the COP functions use the
[Index of Functions] button on the left of the screen.
Action by old Processing Office
- If the taxpayer tells you that form P45 will be withheld, before the new employment starts
- Ask for the P45 Parts (2) and (3)
- Use Function NO to make an Essential Note (E Note) that the
- P45 will be withheld from the new employer
And the
- New Processing Office should issue the code on Week 1 / Month 1 basis
- On receipt of the P45 Parts (2) and (3)
- Use Function TA to set the BF signal
- Put the P45 Parts (2) and (3) in the BF box
- Send the papers when you get a request from the new Processing Office
Action by new Processing Office if pay and tax details are to be withheld
- When form P46 is received from the new employer
- Use Function MA to capture the details from the form P46
- The computer will produce a printout telling you that the BF signal is set
- Request the BF papers from the old Processing Office
- Use Function CD to
- Issue form P2 to the taxpayer
- Issue form P6 to the employer showing the code on a Week 1 or Month 1 basis and no previous pay and tax details
Action by new Processing Office where Code suffix to be withheld
- Use Function CD to
- Issue form P2 to the taxpayer
- Issue form P6 to the employer showing the code suffix as T
- Include previous pay and tax details on the P6
