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PAYE61051 - Employment maintenance: create employment: employee withholds P45 from new employer (Action Guide)

To deal with an employee who withholds the form P45 Part 2 and 3 from the employer, follow steps 1 - 7 below. The guide is presented as follows


Actions	Steps
Initial action	Steps 1 - 2
If the individual tells you that form P45 will be withheld	Steps 3 - 5
Action by processing office where the individual wants their pay and tax details to be withheld	Step 6
Action by processing office where the individual wants their code suffix to be withheld	Step 7

Initial action

1.	Select the EMPLOYMENT SUMMARY screen to view employment history
2.	Before proceeding check the CONTACT HISTORY screen to view notes and to check previous actions taken

If the individual tells you that form P45 will be withheld

3.	Before the new employment starts
	Ask for the P45 Parts 2 and 3 to be sent to new processing office with a covering letter
	Advise the individual to complete a P46 with their new employer
	Use the CONTACT HISTORY screen to note that ‘P45 will be withheld from the new employer’
4.	On receipt of the P45 Parts 2 and 3
	File the P45 Parts 2 and 3 in the DR folder
	Update the CONTACT HISTORY screen to show P45 Parts 2 and 3 held in DR but do not issue pay and tax details to the new employer
5.	When form P46 is received from the new employer
	Use The DATA CAPTURE screen to capture the details from the form P46

Action by processing office where the individual wants their pay and tax details to be withheld

	Note: Before issuing a revised code consider the individual’s employment history and the previous tax codes operated during the year, see PAYE61205.
6.	View IABD landing screen
	Enter the individuals Employment Estimated Earnings, see PAYE130045 and [Submit]
	Review the TAX CODE DETAILS screen, see PAYE11130 and [Submit]
	Review the EDIT EMPLOYMENT ALLOCATION screen to consider the basis of operation for the tax code(s) to be issued, see PAYE13115 and [Submit] to issue the revised tax code

Action by processing office where the individual wants their code suffix to be withheld

	Note: Before issuing a revised code consider the individuals employment history and the previous tax codes operated during the year see PAYE61205
7.	View IABD landing screen
	Enter the individuals Employment Estimated Earnings, see PAYE130045 and [Submit]
	Review the TAX CODE DETAILS screen, see PAYE11130 and [Submit]
	Review the EDIT EMPLOYMENT ALLOCATION screen to consider the basis of operation for the tax code to be issued and amend the suffix to T, see PAYE130045 and [Submit] to issue the revised tax code

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