PAYE62071 - employment maintenance: employment changes: action on receipt of form P43(T) (Action Guide)


To deal with form P43(T) or P43 (manual version), follow steps 1 - 12 below. The guide is presented as follows

Initial actionSteps 1 - 2
Action on receipt of form P43(T) in the issuing officeSteps 3 - 8
Action on receipt of form P43(T) in the issuing office if still employedStep 9
Action on receipt of E-Form in new Processing OfficeSteps 10 - 12


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 TI to see where the main source record is held
  • Note the NINO, employer reference and Management Unit number on the form
  1. If the main source record is found
  • Elsewhere
  • Go to steps 3 – 5
  • Within your Processing Office
  • Go to step 6

Action on receipt of form P43(T) in the issuing office

  1. Use Function BG to check if the P45(1) details are already shown on the employment details screen(s)
  2. If the details have been entered and are correct
  • Take no further action
  • Retain in accordance with your normal office practice
  1. If the details are incorrect or missing
  • Send E-Form – Standard Form 41A to send the P43(T) details on to the latest office
  • File the form in strict alphabetical order in the No Trace range
  1. Use Function MR to check if the P45(1) details are already entered
  2. If the details have been entered and are correct
  • Take no further action
  • Retain in accordance with your normal office practice
  1. If the details are incorrect or missing
  • Use Function MR to insert the details

Note: If you do not have Privileged User status you will need to use Function BG to check if the P45(1) details are entered and then forward the details if necessary

  • Retain the form in accordance with your normal office practice

And then

  • Follow steps 11 - 12

Action on receipt of form P43(T) in the issuing office if still employed

  1. If the P43(T) is received for a period of agency employment

And

  • The main source is for a period of employment or occupational pension, follow the instructions in ‘Receipt of form P46: Statement C (Action Guide)’ at PAYE60024
  • The main source is for a period of agency employment or unemployment benefit follow the instructions given in ‘Receipt of form P46: agency worker (Action Guide)’ at PAYE65031

If the P43(T) is received for a period of employment

  • Follow the instructions given in ‘Receipt of form P46: Statement C (Action Guide)’ at PAYE60024

Action on receipt of E-Form in new Processing Office

  1. Use Function MR to insert the P43(T) details

Note: For the entry required in this situation follow the instructions given in ‘Other Information Received (Action Guide)’ at PAYE64018

  1. If you are satisfied that you have complete employment history (ignoring gaps of less than 10 consecutive weeks) from the 6 April to the date of commencement of the new employment
  • Use Function CD to
  • Code Personal Allowance on a cumulative basis
  • Issue form P2 to the taxpayer
  • Issue form P6 to the employer showing previous pay and tax details
  1. If you do not have complete employment history (ignoring gaps of less than 10 consecutive weeks)
  • Send E-Form – Standard Form 41A to the Processing Office responsible for any missing P45(1) employment details requesting the information

And / or

  • Issue form P91 for more information
  • Use Function MR to update the employment history if form P91 was issued

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

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