PAYE62070 - employment maintenance: employment changes: action on receipt of form P43(T)

When you use Function MA, the P45(1) details may not be on the record for the previous employment. This could be because the old Processing Office has either

• Not received form P45(1)

Or

• Received it but not yet used Function ML

The absence of the P45(1) details does not prevent the use of Function MA as you can enter the leaving details shown on the P45(3) for the previous employment. As a result of this action the Processing Centre produces a form P43(T) which is sent to the old Processing Office to issue to the old employer.

If you receive a form P46 Statement B, your employer will be using ‘E code’. Do not

• Change this code

Or

• Put your papers on BF to await return of this form

The old office will send the leaving details on to you as soon as they are received.

All forms P43(T) addressed to employers should be issued on the day of receipt. When the completed forms are returned they should be treated as priority post as they are a means to restore a cumulative code.

Forms P43(T) addressed to Benefit Offices must not be issued. The new Processing Office will estimate the amount of benefit received using the P242 chart. In these circumstances the form P43(T) can be destroyed.

If the employer fails to return the computer issued form and you still need the leaving details, there are manual versions of the form that you can issue.

If the form is returned showing that the employment is still ‘live’ you should assume that the new employment is the main employment. The old Processing Office should use Function MS to create a sub source record.

When you receive P43(T) in these circumstances you need to contact the taxpayer to clarify the employment position and then amend the code as necessary.

If the form is returned showing that the employment is still ‘live’ and it relates to an Agency employment, different actions apply.

For more information on Employment Agency workers see ‘Receipt Of Form P46 – Agency Worker (Action Guide)’ at PAYE65031.