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PAYE62061 - Employment maintenance: cease employment: work item 50 - update to specialist record - maintain (Action Guide)

To clear work item 50, Residency CRT staff should follow steps 1 - 6 and Expat Unit staff should follow steps 7 - 12 below.

Residency CRT staff

Residency CRT staff initial action	Step 1
If the work item is the result of a change of employment	Step 2
If the work item is a result of a cessation of the employment	Step 3
If the work item is a result of an additional employment	Step 4
If the work item is a result of a new pension source	Step 5
Review the tax code on the record	Step 6

Expat Unit staff

Expat Unit staff initial action	Step 7
If the employment has changed	Steps 8 - 10
If the work item is a result of a cessation of the employment	Step 11
If the work item is a result of an additional employment	Step 12

Residency CRT staff initial action

1.	Review the EMPLOYMENT SUMMARY screen to see whether the work item has been created because
	Employment has changed - go to step 2
	Employment has ceased - go to step 3
	Additional employment - go to step 4
	New pension source - go to step 5

If the work item is the result of a change of employment

2.	Review the INDIVIDUAL INDICATORS screens and see if they include an amount of FRE
	If FRE is not present
	Update work item to show ‘no FRE’
	Close the work item in accordance with PAYE110075
	If FRE is present and the employment is the same type
	Leave the full years expenses in the code
	If FRE is present but the employment is not the same type
	Remove current expenses from the code Or
	Replace current expenses with expenses due for the new employment

If the work item is a result of a cessation of the employment

3.	Note the work item ‘employment ceased’
	Close the work item in accordance with PAYE110075

If the work item is a result of an additional employment

4.	Note the work item ‘additional employment’
	Close the work item in accordance with PAYE110075

If the work item is a result of a new pension source

5.	View the personal address through the ADDRESS SUMMARY screen
	Review the Double taxation digest manual (on Knowledge Management (KM)) to check whether the pension can be exempted under the DTA
	If the person is living in a Double Taxation Agreement (DTA) country
	Write to the individual and send a DTA claim form
	Note the work item ‘DTA form issued (date)’
	If a revised code needs to be issued see step 6
	If a revised code is not required close the work item in accordance with PAYE110075
	If the person is not living in a Double Taxation Agreement (DTA) country
	Note the work item ‘DTA not due’
	If a revised code needs to be issued see step 6
	If a revised code is not required close the work item in accordance with PAYE110075

Review the tax code on the record

	Note: Before issuing a revised code consider the individuals employment history and the previous tax codes operated during the year, see PAYE61205
6.	View IABD LANDING screen
	Enter the individuals Employment Estimated Earnings, see PAYE130045 and [Submit]
	Review the TAX CODE DETAILS screen, see PAYE11130 and [Submit]
	Only issue P2 and P6 if calculated code differs from code shown on work item and [Submit]
	Review the EDIT EMPLOYMENT ALLOCATION screen to consider the basis of operation for the tax code(s) to be issued, see PAYE13115and [Submit] to issue the revised tax codes

Expat Unit staff initial action

7.	Review the EMPLOYMENT SUMMARY screen to see whether the work item has been created because
	Employment has changed - go to step 8
	Employment has ceased - go to step 11
	Additional employment - go to step 12
	New pension source - go to step 8
	Where the work item was not created following an employment update - go to step 9

If the employment has changed

8.	Review the MAINTAIN INDICATOR screen to see whether the Specialist Business Area indicator case is still EXPAT
9.	If the EXPAT indicator is present and still appropriate
	Review the IABD BENEFITS and IABD EXPENSES screens
	If the code number is impacted update the code via the IABD LANDING screen
	Note: For details on the completion of IABD and issuing codes see PAYE130020
	Review whether the employment impacts Modified / Tax Equalised benefits (TEBEN)
	If it does update the ‘Modified’ and / or ‘Tax Equalised Benefit’ indicator through the MAINTAIN INDICATOR screen
	Check whether the Last Return Year Signal is set in SA and if so unset it
	Close the work item in accordance with PAYE110075
10.	If the EXPAT indicator is present but no longer appropriate
	Remove the EXPAT indicator through the MAINTAIN INDICATOR screen
	Deselect the case from the segment - transfer file and SA record to appropriate Customer Operations Office
	Close the work item in accordance with PAYE110075

If the work item is a result of a cessation of the employment

11.	Close the work item in accordance with PAYE110075

If the work item is a result of an additional employment

12.	Update the secondary code number using the IABD LANDING screen
	Close the work item in accordance with PAYE110075

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