PAYE61135 - Employment maintenance: create employment: work item 20 - P46 box C - primary at same EMP REF - wks no. differs / blank

Work item 20 is created when a form P46 class C is processed and a live primary employment already exists on the individual’s record which matches the form P46 class C PAYE employer reference and start date but the works numbers do not match or is blank on the form P46.

The form P46 class C does not automatically create a period of employment on the individual’s record until it can be determined whether the individual has two employments with the same employer.