PAYE61191 - Employment maintenance: create employment: capture form P46(Pen) (Action Guide)

Initial action

Steps 1 - 3

Update individual’s record

Steps 4 - 9

Create OCPN employment

Step 10

Review targeted review form screen

Step 11

Review tax code

Steps 12 - 13

On receipt of P161

Step 14

1.

Select the EMPLOYMENT SUMMARY screen to view current employment(s)

2.

View the entries in more detail by going to the EMPLOYMENT DETAILS screen

3.

Before proceeding check the CONTACT HISTORY screen to view notes and to check previous actions taken

4.

If the previous employment details on the P46(Pen) are for the current live employment or a potentially ceased employment

• Select the Edit Record icon next to the employment

• Cease the employment with details on the P46(Pen) and then see step 10

5.

If the previous employment details on the P46(Pen) matches a ceased employment which has P45 part 1 details posted

• Select the Edit Record icon next to the ceased employment
   
  Then

• If P45 details do not match P46(Pen) select [Cancel] and pass the P46(Pen) to the FLM to comply with the security check requirement
   
  Or

• If P45 details agree with the P46(Pen) see step 10 to create OCPN employment

6.

If previous employment details are not shown on the P46(Pen) but there is a live Primary employment

• Select the Edit Record icon next to the Primary employment

If date of commencement is later than the date pension started, as shown on the P46(Pen)

• Change the employment type to Secondary, select [Save] and then see step 10 to create OCPN employment

If date of commencement is before the date pension started, as shown on the P46(Pen)

• Set the potentially ceased indicator, select [Save] and then see step 10 to create OCPN employment

7.

If previous employment details are not shown on the P46(Pen) but there is a live primary OCPN employment

• Do not update the current primary employment

• See step 10

8.

If the previous employment shown on the P46(Pen) is not already on the employment record

• Select the [Insert] button on the EMPLOYMENT SUMMARY screen

• Create a ceased Secondary employment with details shown on the P46(Pen)

• Set creation and cessation source as User, select [Save] and then see step 10 to create OCPN employment

9.

If previous employment details are not shown on the P46(Pen) and there is not a current live primary employment, see step 10

10.

Select the [Insert] button on the EMPLOYMENT SUMMARY screen

And then

• Create a Primary employment with details shown on the P46(Pen) if a live Primary employment is not held or you have ceased the previous live Primary employment
   
  Or

• Create a Secondary employment with details shown on the P46(Pen) if the current Primary employment is still live and is not shown as ceasing on the P46(Pen)
   
  And then for all cases

• Set creation source as User

• Set the OCPN indicator

• Enter the tax code shown on the P46(Pen) in the start tax code and start week 1 / month 1 indicator fields, select [Save]

• Update CONTACT HISTORY in accordance with PAYE105020 and enter the annual amount of pension as shown on the P46(Pen) and then see step 11

11.

From the left hand side bar select the TARGETED REVIEW FORMS tab and select the ISSUE FORMS screen

• If P161 or P161W has already been issued see step 12
   
  Or

• If a P161 or P161W has not been issued

• Issue form P161 or P161 W where the recently bereaved spouse or civil partner box is completed on the P46(Pen), see step 12

Before issuing a revised code consider the individuals employment history and the previous tax codes operated during the year, see PAYE61205 

12.

Consider whether the tax code(s) in operation need to be reviewed before P161 is received

• If tax code needs to be reviewed see step 13
   
  Or

• If tax codes do not need to be reviewed await P161, see step 14

13.

Select the IABD screen and enter the individuals Employment Estimated Earnings, see PAYE130045, and [Save]

• When IABD is completed [Submit] the IABD LANDING screen

• Review the TAX CODE DETAILS screen, see PAYE11130, and [Submit]

• Review the EDIT EMPLOYMENT ALLOCATION screen, see PAYE13115 

If the calculated code for OCPN employment is greater than or the same as the code shown as being operated on the P46(Pen)

• Set the basis of operation as cumulative for the OCPN employment

If the calculated code for the OCPN employment is less than the code shown on the P46(Pen)

• Set the basis of operation as week 1 / month 1 for the OCPN employment

• When completed [Submit] the EDIT EMPLOYMENT ALLOCATION screen to issue the revised tax code(s)

14.

When the P161 is received see PAYE76086 

• If P161 is not received see PAYE76088