PAYE61201 - Employment maintenance: create employment: work item 76 - P14 cannot be linked to multiple employments (Action Guide)

To clear work item 76, follow steps 1 - 12 below. This guide is presented as follows

Initial action Steps 1 - 4
P14 received which cannot be posted as it can be matched to more than one employment Steps 5 - 8
Review tax code and reconciliation position Steps 9 - 12

Initial action

1. Ensure you have the correct P14 that the work item relates to, this should be the tax year before the work item creation date tax year, for example work item creation date of 27/12/2010 (2010-11), then P14 year is 2009-10
2. Select the EMPLOYMENT SUMMARY screen to view the relevant employment
3. View the entries in more detail by going to the EMPLOYMENT DETAILS screen
4. Before proceeding, check the CONTACT HISTORY screen to view notes and to check previous actions taken
  Notes:
a. The P14 SUMMARY screen details all the forms P14 which have been submitted by the employer for the individual onto NPS.
b. When the P14 is run against the PAYE Service to update the individual’s PAYE account, the PAY AND TAX SUMMARY screen will be updated with the P14 information.
c. Until P14 information is shown on the PAY AND TAX SUMMARY screen, the individual’s PAYE account will not have been updated with the P14 information.

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P14 received which cannot be posted as it can be matched to more than one employment

5. Review the P14 SUMMARY screen
 
  • If the P14 can be matched to a single employment held on the EMPLOYMENT SUMMARY screen, see step 7
  Note: Consider whether any of the following match - tax code, date of leaving, P45 part 1 pay and tax, partial works number.
 
  • If you have insufficient information to match the P14 to a single employment, see step 6
6. Review E-filestore for additional information which may help to match the employments listed on the EMPLOYMENT SUMMARY screen to the P14 held on E Service File Store
  Note: You should make a note of the works number as shown on the E-filestore P14.
 
  • If the P14 can be matched to a single employment held on the EMPLOYMENT SUMMARY, screen see step 7
 
  • If the tax code on the P14 can be matched to a code operated for a single employment, see step 7
 
  • If the P14 cannot be matched to a single employment, see step 5
7. If the correct employment is traced
 
  • Select the Edit Record icon against the employment on the EMPLOYMENT SUMMARY screen
 
  • Select the INSERT P60 PAY & TAX DETAILS screen and update the individual’s record with the P14 details
 
  • Update the CONTACT HISTORY screen to show employment updated from P14
 
  • See step 11
  Note: If there is a later employment with an OCPN indicator set, it is possible that there has been a duplicate employment which has been automatically created for the previous employment. If you find there are duplicate employments then you should delete the one with the creation source of PENNOT in accordance with PAYE64016.
8. Telephone the employer to confirm the P14 details the employment relates to and the works number 
 

If you are able to confirm the P14 details with the employer
 
  • See step 7
 

If you are unable to contact the employer by telephone
 
  • Write to the employer to confirm the details
 
  • BF the work item for 4 weeks in accordance with PAYE110060 
 

When the employer provides the information
 
  • See step 7
 
  • Close the work item
 

When the employer does not provide the information
 
  • Close the work item

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Review tax code and reconciliation position

9. When the employments held have been updated
 
  • If all P60 / P14 information is now held against the correct employment and no year end information remains outstanding, trigger reconciliation, see PAYE93000 onwards
  Note: If the individual is over state pension age you need to include basic state pension in IABD for the appropriate years.
10. Review Tax Code History screen to determine what tax codes have been issued for CY and / or CY+1
 
  • If ESTPAY shown on tax code history is held against the wrong primary and secondary employment records
 
  • Review the CY and CY+1 code issued in each case. If a tax code has been previously issued to a PAYE scheme using the incorrect P14 ESTPAY
 
  • Select Employment on the IABD Landing screen for CY and CY+1 in turn and review Employment estimated earnings
 
  • Update employment estimated earnings against the correct period of employment
 
  • If the individual is over state pension age include basic state pension in IABD, see SPD 6g.3
 
  • Issue the correct revised code for each employment
11. When you have completed this review see step 12
12. Close the work item in accordance with PAYE110075 

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