PAYE62035 - employment maintenance: employment changes: receipt of form P45(3) LDS

The Department for Work and Pensions computer issues these forms. They are given to those Jobseekers Allowance (JSA) claimants

• Whose claim has now ceased

But

• For whom there is no record of a previous tax reference because the claimant was a student or school-leaver before the JSA period

The claimant gives the form to the employer when starting any new job.

In P45(3) LDS cases, you should

• Use Function MS to create a new employment record
• Issue form P91 to the taxpayer