PAYE62057 - employment maintenance: employment changes: acceptance printouts (Action Guide)




To deal with acceptance printouts produced where Function MA has been used and where the review of the record was not done at the time the P45(3) was captured, follow steps 1 - 47 below. The guide is presented as follows

Initial actionSteps 1 - 4
The code on the record is not an operated codeSteps 5 - 7
This is a P46 Case - ReviewSteps 8 - 15
This is a Wk1 / Mth1 basis code - can you restore cumulationSteps 16 - 20
Date of commencement of your employment is before date of commencement of last employment - checkSteps 21 - 22
The code on the record does not agree with the code on the P45(3)Steps 23 - 27
There is a gap of ten weeks or more between leaving the old employment and starting the new employmentSteps 28 - 30
Has the employer been notified of CY+1 codeStep 31
CY-YY has not been clearedStep 32
There are sub sources - Notify sub sources of your new emprefSteps 33 - 34
The P45(3) code is NT - ReviewSteps 35 - 36
The P45(3) details disagree The P45(1) details on the record The P45(3) details are DOL ….. Code ….. Wk / Mth No ….. Pay ….. Tax …..Steps 37 - 39
There is uncleared electronic mail - ReviewSteps 40 - 41
The code on record is a K codeSteps 42 - 44
The following signal(s) is / are on the record INSP, PE, SPECStep 45
Previously an Incapacity Benefit case - Review codingStep 46
Previously a PCESS case review codingStep 47


Notes:

  1. K codes, IB and NT cases should be dealt with by an experienced officer

  2. Form P91 should not be issued to taxpayers where the SA Indicator is present on COP, instead a request for coding instructions should be issued to the SA section informing them that a gap of 10 weeks exists but no P91 has been issued

  3. Where the traced main source commenced in an earlier year and

  • The taxpayer has ticked statement A

And

  • There is no evidence of another employment commencing in the same year as the employment to which the form relates

assume that the traced main source ceased at 5 April of the preceding deduction year, do not issue a P91, restore cumulation if not in operation.

Use Function MR to update the employment history, insert the assumed date of leaving of the preceding employment and no income from the start of the year to the date of commencement of the latest employment.

For details of how to access any of the COP functions use the [Index of Functions] button on the left of the screen.

Initial action

  1. Use Function TD to look at the record

  2. If the FILE or BF signal is set

  • Pass the printout to an appropriate officer to review
  1. If there is a date of leaving held for the relevant period of employment the EMO can be destroyed

  2. If the FILE or BF signal is not set you must deal with the printout at once

  • Check the reason(s) shown on the printout

And

  • Follow steps 5 - 47

The code on the record is not an operated code

  1. Use Function CD to check if there is a potential underpayment

  2. If there is a potential underpayment

  • Take no further action
  • Destroy the printout
  1. If there is not a potential underpayment

  • Pass the printout and any papers to the appropriate officer to review for priority repayment or Informal Calculation

This is a P46 case – Review

  1. Use Function MR to look at the employments for the current year

  2. If you are satisfied that you have complete employment history (ignoring gaps of less than 10 consecutive weeks) from 6 April CY to the start date with your employer

  • Use Function TT to check if the taxpayer has underpaid tax, using the week number in which the date the latest employment commenced falls
  • Use CA Lite
  1. If the taxpayer has not underpaid tax (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

  • Use Function CD to
  • Issue the correct code on a cumulative basis
  • Issue form P2 to the taxpayer
  • Issue form P6 to the employer including previous pay and tax details
  • Destroy the printout
  1. If the taxpayer has underpaid tax (This text has been withheld because of exemptions in the Freedom of Information Act 2000)and the code on the record is PA only

  • Leave the code on a week1 / month1 basis

Otherwise

  • Issue the code on the record on a week 1 / month 1 basis

And then

  • Use Function TA to delete the POTA signal if set
  • Destroy the printout
  1. If you do not have the complete employment history (ignoring gaps of less than 10 consecutive weeks) from 6 April CY to the start date with your employer

  • Use Function MR to update the taxpayer’s employment history that form P91 was issued
  • Use Function NO to make an Essential Note (Enote) of the action you have taken

Note: Do not contact the preceding Processing Offices’ for outstanding P45 part 1 details unless the customer queries their current tax code

  • Destroy the printout
  1. Use CA Lite, if there are no benefits on the record and

  2. The code on the record is PA only

  • Use Function CD to amend the code to a week 1 / month 1 basis, do not issue the code
  1. The code on the record is not PA

  • Issue the code on the record on a week 1 / month 1 basis
  • Do not include any previous pay and tax

This is a Wk1 / Mth1 basis code - can you restore cumulation

  1. Use Function MR to look at the employments for the current year

  2. If you are satisfied that you have complete employment history (ignoring gaps of less than 10 consecutive weeks) from 6 April CY to the start date with your employer

  • Use Function TT to check if the taxpayer has underpaid tax, use the week number in which the date the latest employment commenced falls
  1. If the taxpayer has not underpaid tax (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

  • Use Function CD to
  • Issue the correct code on a cumulative basis
  • Issue form P2 to the taxpayer
  • Issue form P6 to the employer including previous pay and tax details
  • Destroy the printout
  1. If the taxpayer has underpaid tax (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

  • Leave the code on a week 1 / month 1 basis
  • Use Function TA to delete the POTA signal if set
  • Destroy the printout
  1. If you have not got the complete employment history (ignoring gaps of less than 10 consecutive weeks) from 6 April CY to the start date with your employer

  • Use Function MR to update the taxpayer’s employment history that form P91 was issued
  • Use Function NO to make an Essential Note (Enote) of the action you have taken

Note: Do not contact the preceding Processing Offices’ for outstanding P45 part 1 details unless the customer queries their current tax code

  • Destroy the printout

Date of commencement of your employment is before date of commencement of last employment check

  1. If the date of commencement was changed on the P204 record

  • Use Function MR to check if your employment is the latest
  1. If your employment

  • Is the latest
  • Take no further action
  • Destroy the printout
  • Is not the latest
  • Send E-Form to the processing office responsible for the latest employment and request they use Function MA to transfer the record back to their employer reference
  • Destroy the printout

The code on the record does not agree with the code on the P45(3)

  1. For codes with suffix H, L, P, V, A, J, Y if the employer has amended the code using the P9X instructions and made an item 12 entry on the P45(3)

  • Use function CD to
  • Issue form P2 to the taxpayer
  • Issue form P6 to the employer with the correct code
  1. If the employer is using Personal Allowance on a Week1 / Month1 basis but the P45(3) shows the old code

  • Use Function CD to
  • Issue form P2 to the taxpayer
  • Issue form P6 to the employer with the correct code

For more information on the circumstances in which this will happen see ‘Employer Responsibilities’ at PAYE62010

  • Destroy the printout
  1. Where the code on the record and the P45(3) are the same and the suffix on the P45(3) is T, but the suffix on the record is not T

  • Use Function CD to
  • Issue form P2 to the taxpayer
  • P6 to the employer with the correct code and suffix
  • Destroy the printout
  1. For all other cases pass the printout and any papers to the appropriate officer to

  • Use Function CD to review the coding record and if necessary
  • Issue form P2 to the taxpayer
  • Issue form P6 to the employer on a Week1 / Month1 basis

And then

  • Send E-Form - Standard Form 41A to send an enquiry to the previous Processing Office to establish the reason for the discrepancy
  1. When the reply is received the appropriate officer should

  • Use Function CD to review the coding record and if appropriate
  • Issue form P2 to the taxpayer
  • Issue form P6 to the employer on a cumulative basis

And then

  • Retain the papers in accordance with your normal office practice

There is a gap of ten weeks or more between leaving the old employment and starting the new employment

  1. Use Function MR to view the taxpayer’s employment history

  2. Where gap(s) in employment(s) occur of ten weeks or more

  • Issue form P91. Where the gap starts in an earlier year the P91 should be issued for the full period. Make an E Note (P91 issued re gap from DD/MM/YY to DD/MM/YY)
  1. Use Function MR to show the issue of the form(s) and then destroy the printout

Note: For the entry required in this situation follow the instructions in ‘Entries To Be Made Following Issue Of Form P91 (Action Guide)’ at PAYE64016

Has the employer been notified of CY+1 code

  1. If the record is transferred before 5 April and next year’s code on the record is different from this year’s code, and the supplementary code issue has been done

  • Use Function CD to issue form P6 to the employer showing the code for CY+1

And then

  • Destroy the printout

CY – YY has not been cleared

  1. You are no longer required to work ‘CY – YY has not been cleared’ printouts and they should be disposed of as restricted waste

There are sub sources - Notify sub sources of your new empref

  1. Use Function TI to find the sub source reference(s)

  2. Where sub source record(s) are

  • Found
  • Send E-Form to the sub source office(s) advising them of your processing office number and employer reference
  • Destroy the printout
  • Not found
  • Use Function TA and remove the SUB Signal
  • Destroy the printout

The P45(3) code is NT - Review

  1. Pass the printout to the appropriate officer to use Function TD to check if code NT is appropriate to the new employment

  2. If code NT

  • Is appropriate
  • Take no further action
  • Destroy the printout
  • Is not appropriate use Function CD to
  • Change the code to Personal Allowance on a Week1 / Month1 basis
  • Issue form P2 to the taxpayer
  • Issue form P6 to the employer

And then

  • Destroy the printout

The P45(3) details disagree The P45(1) details on the record The P45(3) details are DOL ….. Code ….. Wk / Mth No ….. Pay ….. Tax …..

  1. Use Function MR to compare the P45(1) details shown with the form P45(3)

  2. If they agree

  • Take no further action
  • Destroy the form P45(3)
  1. If they disagree

  • Follow the instructions given in ‘Compare Of P45(3) With P45(1) Details (Action Guide)’ at PAYE62066

There is uncleared electronic mail - Review

  1. Use Function UE entering the taxpayer’s NINO in the NINO / REGISTER NO field

  2. If the enquiry being made

  • Is Employment Maintenance work
  • Review the case and send any necessary reminders
  • Not Employment Maintenance work
  • Pass the printout to the appropriate officer to review

The code on record is a K code

  1. Pass the printout to the appropriate officer to find out the reason for the K code

  2. If it is a K code because other income has been included in the coding, or there is a UPR present and the taxpayer has accepted the code

  • Take no further action
  • Destroy the printout
  1. Where the K code is a result of benefits in kind coded from a previous employment

  • Use Function CD to issue form P2 to the taxpayer with an appropriate customer service note enquiring if the benefits are continuing

And then

  • Destroy the printout

The following signal(s) is / are on the record INSP, PE, SPEC

  1. Pass the printout to your manager who will check to see if the signals still apply

For more information about the INSP signal see Employment Procedures (EP) Manual at EP8751

Previously an Incapacity Benefit case - Review coding

  1. Department for Work and Pensions operates a simplified version of PAYE using a limited range of codes and when the claim ceases you need to

  • Use Function CD to
  • Review the code to restore the ‘full’ coding where appropriate
  • Issue form P2 to the taxpayer
  • Issue form P6 showing the revised code

Previously a PCESS case - review coding

  1. Pass the printout and any papers to the appropriate officer to

  • Use Function CD to review the coding record and if necessary
  • Issue form P2 to the taxpayer
  • Issue form P6 to the employer

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