PAYE62046 - Employment maintenance: cease employment: work item 40 - P45 part 1 - different pay and tax (Action Guide)
To clear work item 40, follow steps 1 - 8 below
Initial action
| 1. |
Select the EMPLOYMENT SUMMARY screen to view the relevant employment |
| 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 |
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Update the record
| 4. |
Review the P45 figures already held on the EMPLOYMENT SUMMARY screen |
| 5. |
If they are the same |
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- Take no further action, see step 8
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| 6. |
If they are different because the employer has made a mistake |
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- Select the Edit Record icon next to the employment
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- Update the record with the revised P45 details, select [Save]
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- Make a CONTACT HISTORY note in accordance with PAYE105020 of the original details, see step 8
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| 7. |
If they are different because the employer made a late payment or a payment after leaving |
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- Do not update the employment
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- Make a CONTACT HISTORY note of the work item P45 details in accordance with PAYE105020
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- Consider whether the employer needs to be notified of the correct procedures to follow as detailed in the Employer Further Guide to PAYE and NICs (CWG2), ‘Standard payments made when, or after, an employee leaves’, see step 8
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| 8. |
Close the work item in accordance with PAYE110075 |
