PAYE61041 - employment maintenance: employment leavers: additional or amended P45 received (Action Guide)


To deal with an additional or amended P45(1), follow steps 1 - 13 below. The guide is presented as follows

Initial actionSteps 1 - 4
No trace of taxpayerSteps 5 - 8
Taxpayer record is held by another officeSteps 9 - 11
Payment after leavingSteps 12 - 13


For details of how to access any of the COP and TBS functions use the [Index of Functions] button on the left of the screen.

Initial action

  1. Use Function MR to check the P45 figures already held for this employment

  2. If they are the same

  • Take no further action
  • Retain the form in accordance with your normal office practice
  1. If they are different because the employer made a mistake

  • Use Function ML to amend the details already held on the record
  • Use Function NO to make an Essential Note (E Note) of the original details
  • Retain the form in accordance with your normal office practice
  1. If they are different because the employer made a late payment

  • Do not use Function ML to capture the details

Instead

  • Use Function NO to make an E Note of the late payment details

And

  • Tell the employer in future to follow the guidance in the Employer Further Guide to PAYE and NICs (CWG2)
  • Retain the form in accordance with your normal office practice

No trace of taxpayer

  1. Use TBS Function FIND TAXPAYER first then COP Function TI to trace a taxpayer record using the NINO or name / address to search

Note: For more information on using the search facilities see ‘Finding A Taxpayer Record’ at PAYE102000 onwards

  1. If a taxpayer record cannot be found and the code is BR

  • Take no further action
  • File the form in strict alphabetical order in the No Trace P45 range
  1. If a taxpayer record cannot be found and the code is other than BR and the pay is less than £100 and tax has not been deducted

  • Take no further action
  • File the form in strict alphabetical order in the No Trace P45 range
  1. If a taxpayer record cannot be found and the code is other than BR and tax has been deducted

  • Use Function MS to create a new taxpayer record

Note: For more information about using MS see ‘Function MS’ at PAYE60040

  • Use Function ML to capture the P45(1) details
  • Do not issue form P44 or P91
  • Retain the form in accordance with your normal office practice

Taxpayer record is held by another office

  1. If Function TI shows that the taxpayer record is now held by another office

  • Use Function BG to check if this is the latest employment

Note: For more information about using BG see Employment Procedures (EP) Manual at EP1494 – 1497

  1. If it is the latest employment

  • Send the details on to the latest office by E-Form
  • File the form in strict alphabetical order in the No Trace P45 range
  1. If it is not the latest employment

  • Use Function MA to request the transfer of the taxpayer record to your office

Note: For more information about using MA see ‘Function MA’ at PAYE62011

  • Use Function ML to capture the P45(1) details
  • Retain the form in accordance with your normal office practice

Payment after leaving

  1. If the P45 is clearly marked ‘Payment after Leaving’ and code BR has been operated

  • Use Function NO and make an E Note of the payment after leaving
  • Retain the form in accordance with your normal office practice
  1. If the P45 is clearly marked ‘Payment after Leaving’ and a code other than BR has been operated

  • Pass the form to the appropriate officer for further action

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