PAYE62036 - employment maintenance: employment changes: receipt of form P45(3) LDS (Action Guide)
To deal with a form P45(3) LDS, follow steps 1 - 10 below.
Notes:
- When using Function MR to insert details relating to the issue
of a P91 (as below) the details must be entered on a new line.
Valid employer references in the DIST NO/REF field
must not be amended
- When a P91 is issued make an E Note (P91 issued re gap from
DD/MM/YY to DD/MM/YY)
The guide is presented as follows
| Initial action | Steps 1 - 4 |
| Capture details | Step 5 |
| Coding review | Steps 6 - 10 |
For details of how to access any of the COP and TBS functions use the [Index of Functions] button on the left of the screen.
Initial action
- If the new employer reference is missing and you do not know
the reference
- Use Function EI to trace the employer reference
Note: For more information about using Function EI see ‘Trace Employer Record’ at PAYE22000 onwards
- Use TBS Function FIND TAXPAYER first then COP Function TI to
check whether a taxpayer record exists using NINO, name and / or
address to search
If a main source record is found note the NINO, employer reference and Management Unit number on the form
Note: For more information on using the refined search facility see ‘Finding A Taxpayer Record’ at PAYE102000 onwards
- If a main source record is found
- Treat the form as a P45(3) and follow ‘Receipt Of Form P45(3) And P46 Statement B (Action Guide)’ at PAYE62026
- If a main source record
is not found
- Go to step 5
Capture details
- Use Function MS (Class 1) to create a new main source record
and then follow steps 6 – 10
Use Function MS (Class 1)
Where a NINO is not known
- Use TBS Function FIND TAXPAYER to try and find a NINO
Otherwise
- Enter ‘P’ in the NINO / Register No field to have a temporary reference number allocated by the computer. For more information see ‘National Insurance Number Not Known’ at PAYE60035
Coding review
- If the code shown on the form is on a
cumulative basis
- Take no further action to amend the code
- Go to step 9
- If the code shown on the form shows a
Week1 / Month1 basis use Function CD to
- Code Personal Allowance on a Week1 / Month1 basis
- Do not issue form P6 to the employer
- Issue form P91 from 6 April CY
- Use Function MR to update the employment history with
- The issue of form P91
And
- The LDS details shown on the P45(3)
For the entries required in this situation follow the instructions in ‘Entries To Be Made Following Issue Of Form P91 (Action Guide)’ at PAYE64016 and ‘Other Information Received (Action Guide)’ at PAYE64018
- Destroy the form P45(3)
