PAYE62066 - employment maintenance: employment changes: compare of P45(3) with P45(1) details (Action Guide)
To deal with a discrepancy between the details shown on form
P45(3) with those on form P45(1), follow steps 1 - 16 below. The
guide is presented as follows
| Action in new Processing Office | Steps 1 - 3 |
| Managers action in new Processing Office | Steps 4 - 8 |
| Action in old Processing Office | Steps 9 - 13 |
| Action on receipt of amended details | Steps 14 - 16 |
For details of how to access any of the COP functions use the
[Index of Functions] button on the left of the screen.
Action in new Processing Office
- When using Function MA and you find a discrepancy between the details shown on the P45(3) and the P45(1)
- Press [Ctrl] and [A] to abandon the function
- Use Function BG (or Function NO if necessary) to see if there
is an E-Note (essential note) explaining the reason for the
discrepancy
- If the reason for the discrepancy is
- Because the previous employer made a mistake or an amended P45(1) had been received
- Use Function MA to request the transfer of the main source record and follow the instructions given in ‘Receipt Of Form P45(3) And P46 Statement B (Action Guide)’ at PAYE62026
- Because of suspected fraud
- Pass the details to your manager to check the reason for the discrepancy
Managers action in new Processing Office
- The manager must check if the discrepancy is due to an unemployment repayment that was made in Week 52 or Month 12 so that the P45(3) shows Week 1 details. If it is
- Pass the form back to the appropriate officer to continue with Function MA
- In all other circumstances the manager should
- Photocopy the form P45(3)
- Send the original with a memo to the PAYE Manager in the old Processing Office giving details of the discrepancy
- Continue with Function MA to request the transfer of the main source record
- Put the form aside until the record is available in your Processing Office
- When you hold the main source record use Function TA to set the BF signal
- Put the photocopy of the P45 (3) and a copy of the memo in the Desk Pad
- Where there is a code discrepancy a printout will be produced to prompt a code review
- Review the main source record and papers to ensure that the employer is operating the correct code
- If the correct code is in operation
- Take no further action
- Destroy the printout
- If the incorrect code is in operation
- Use Function CD to
- Issue form P2 to the taxpayer
- Issue form P6 to the employer
- Destroy the printout
Action in old Processing Office
- When the discrepancy enquiry is received the manager must
- Find the form P45(1)
- If the discrepancy is due to an amended P45(1) having been received
- Send E-Form – Standard Form 41A to new Processing Office to report the facts
- In all other circumstances the manager must
- Keep the P45(1) with the form P45(3) in a secure establishment file
- Put a dummy form P45(1) marked ‘DUMMY – P45(3) / P45(1) Compare Case’ in the P45(1) range in accordance with your normal office practice
- Contact the employer if necessary - to find out the reason for the discrepancy
- If fraud or attempted fraud is suspected
- Send a report of the facts together with the P45(1) and P45(3) and any other papers to Compliance Division, Strategy and Standards. For more information see Employer Compliance (ECM) Manual at ECM12011
- Send E-Form – Standard Form 41A to the new Processing Office to report the result of the enquiries, and any corrected pay or tax figures
Action on receipt of amended details
- Link the reply to the BF papers in the Desk Pad
- If the P45(1) details are confirmed as correct
- Use Function CD to
- Issue form P2 to the taxpayer with the appropriate Customer Service note
- Issue form P6 to the employer with the correct previous pay, tax and code details
- Use Function TA to set the DR signal
- File the enquiry papers in the appropriate District Record
- If the P45(3) details are confirmed as correct
- Use Function MR to enter the correct pay / tax / code details on the employment record
- Do not issue form P6 as the employer will be using the correct details
- Use Function TA to set the DR signal
- File the enquiry papers in the appropriate District Record
