PAYE62045 - Employment maintenance: cease employment: work item 40 - P45 part 1 - different pay and tax

Work item 40 is created when a P45 Part 1 is captured which successfully matches an employment which has been previously ceased from a P45 part 1, including the date of leaving, but the pay and tax details entered on the P45 Part 1 do not match the pay and tax details already held on the individual’s record. It will not be created where the pay and tax details from the P14 differ from the P45 Part 1.

The Employer Further Guide to PAYE and NICs (CWG2) tells the employer not to issue a further P45 if

• A mistake has been made on the original form

Or

• A payment after leaving has been made which was not included on the original form

However there may be times when the employer ignores this guidance and submits a second form P45. If this happens, you should follow the instructions given at PAYE62046 . 

You should never ask an employer to send you an additional or amended P45 where you hold the original P45 and the employer is making a late payment.