PAYE61070 - Employment maintenance: create employment: individual continues to be self employed

Taxpayers starting or changing PAYE employment may have a continuing source of self employment.

When you capture a P46 or P45 Part 3 and a primary employment is created, the SA record will link to the individual’s PAYE Service record unless

• There is an outstanding SA work item
• The taxpayer is subject to an SA enquiry

The SA record will move once the SA work item has been cleared or the enquiry has been completed.