PAYE62065 - employment maintenance: employment changes: compare of P45(3) with P45(1) details

When you use Function MA to capture the details from a form P45(3), you are presented with Format 2 showing the P45(1) details in respect of the previous employment, where they were previously captured in Function ML. You must compare the details on the form P45(3) with any P45(1) details shown on the screen.

This is an important security check. A discrepancy may mean that pay / tax details have been altered fraudulently by the taxpayer or employer.

Where any entry on Part 3 of form P45 does not agree with the corresponding entry on the Part 1 as displayed on the screen, you must refer the form to your manager and not continue with Function MA.

Your manager should pass the papers back to you to continue with Function MA if

• The reason for the discrepancy is that an unemployment repayment has been made to Week 52 or Month 12 and the P45(3) shows Week 1 details

But

• The Previous Employment Details screen shows the end of year details