PAYE62056 - Employment maintenance: cease employment: work item 42 - P45 part 1 - tax table discrepancy (Action Guide)

To clear work item 42, follow steps 1 - 12 below

Initial action Steps 1 - 3
P45 part 1 for a period of employment Steps 4 - 6
Telephone the employer Step 7
If the correct details have been entered from the P45 part 1 Step 8
If the correct details have not been entered from the P45 part 1 Step 9
P45 part 1 is for a period of JSA employment or the P45 part 1 is for an employer you are unable to contact by telephone Steps 10- 11
Tax table discrepancy Step 12

Initial action

1. Select the EMPLOYMENT SUMMARY screen to view the relevant employment
  Note: If the P45 part 1 relates to an ESA claim(This text has been withheld because of exemptions in the Freedom of Information Act 2000) take no further action and close the work item
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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P45 part 1 for a period of employment

4. If the tax code for the employment was BR / 0T week 1/month, NT or D prefix
 
  • Take no further action
 
  • Close the work item in accordance with PAYE110075 
5. If the tax code for the employment is not BR / 0T week 1/month 1, NT or D prefix, perform a tax table check using the week/month number as shown on both the work item and the week/month number associated with the date of leaving
  Note: The tax code on the P45 part 1 may be the last tax code issued but not operated. You must check the previous tax code issued, perform a tax code check
 
  • If this resolves the discrepancy
     
    (This text has been withheld because of exemptions in the Freedom of Information Act 2000) 
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
 
    • Close the work item in accordance with PAYE110075 
 
    • Update the Contact History screen(s) with the reason for the discrepancy
 
  • If this does not resolve the discrepancy see step 6
6. If the tax code for the employment was not BR / 0T week 1/month 1, NT or D prefix and the discrepancy has not been resolved from step 5
 
  • Search the work item criteria to view the same PAYE reference number to review whether the employer may have used incorrect tax codes which may have resulted in a number of employees records being incorrect. For details of how to filter a work item list see PAYE110035 
  Note: The week or month number will be shown on the work item however, it is not possible to tell whether the number refers to a week or month if it is between 1 and 12. If you are in doubt, use the tax table calculator to check

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Telephone the employer

7. When you have completed the search and you have populated your list with P45 part 1 tax table discrepancies for the PAYE reference
 
  • View EBS for the employer telephone number
 
  • Contact the employer by telephone to advise them of the discrepancy

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If the correct details have been entered from the P45 part 1

8. Do not amend the P45 part 1 details captured
 
  • Update the CONTACT HISTORY screen(s) in accordance with PAYE105020 to show actions taken and the ‘tax figure from the tax table check’ as shown on the work item
 
  • Close the work item(s) in accordance with PAYE110075 

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If the correct details have not been entered from the P45 part 1

9. Select the Edit Record icon to the right of the employment on the EMPLOYMENT SUMMARY screen
 
  • Update the record(s) on the EMPLOYMENT DETAILS screen
  Note: Week or month number cannot be edited. If the reason for the discrepancy is the week or month number used, include this in your CONTACT HISTORY note as the reason for the discrepancy
 
  • Update the CONTACT HISTORY screen(s) in accordance with PAYE105020, enter the previous details submitted in case of future queries
     
    And
 
  • Your telephone call to the employer
 
  • Close the work item(s) in accordance with PAYE110075 

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P45 part 1 is for a period of JSA employment or the P45 part 1 is for an employer you are unable to contact by telephone

10. Write to the Job Centre Plus office/employer to establish the reason for the discrepancy(s)
 
  • Update the CONTACT HISTORY screen(s) to show a letter has been issued and actions taken
     
    And then
 
  • Close the work item(s) in accordance with PAYE110075 
  On receipt of the employer’s response
 
  • See steps 8 and 9
11. If you can not trace the Job Centre Plus office address on Directories and Addresses as the JSA works number is not held or is incorrect
 
  • Update the CONTACT HISTORY screen to show a letter could not be issued and the discrepancy has not been reviewed
 
  • Close the work item in accordance with PAYE110075 

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Tax table discrepancy

12. If you amend the P45 part 1 details the PAYE Service will perform a tax table check when you press the [submit] button. If a discrepancy is identified a message is displayed to either amend the P45 part 1 or raise work item 45
 
  • Check if the correct details have been captured

If incorrect details have been captured

 
  • Press the [Cancel] button to return to the EMPLOYMENT SUMMARY screen
 
  • Select the Edit Record icon next to the newly ceased employment
 
  • Update incorrect entries
 
  • Press the [Save] button

If the correct leaving details have been captured

 
  • Telephone the employer immediately to establish the reason for the discrepancy
 
  • See steps 8 and 9

If it is not possible to telephone the employer / pension provider

 
  • Write to the employer to establish the reason for the discrepancy(s)
 
  • Update the CONTACT HISTORY screen(s) to show a letter has been issued
     
    And then
 
  • Close the work item(s) in accordance with PAYE110075 
 
  • Do not raise work item 45
 
  • See steps 8 and 9

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