PAYE63025 - employment maintenance: filing online: employers: automatic entry of leaving details

The employer submits P45(1) leaving details online using Electronic Data Interchange (EDI) or Online Return & Filing – PAYE (ORPF). After checking the data, the computer process will automatically enter the details on the taxpayer record and note it as a leaver. Early Morning Output (EMO) is produced if

• A record cannot be processed
• A Tax Table check shows a discrepancy
• The P45(1) data shows the taxpayer has died

The following printouts will be produced in the Processing Office on EMO where a record could not be noted as a leaver.

All the printouts are headed

AUTOMATIC MOVEMENTS, TAXPAYER RECORD UPDATING, P45(1) DETAILS

THE FOLLOWING DATA HAS NOT BEEN POSTED TO THE TAXPAYER RECORD BECAUSE ……

Followed by one of the reasons

• Data from the employer is invalid or incomplete
• The NINO is missing or invalid
• No taxpayer with this NINO can be found at the reference shown
• No taxpayer can be found with a matching name at the reference shown
• The matching record is not for the latest employment
• The matching record found already shows a date of leaving
• There is an unprocessed transaction for the sub source record
• There is uncleared electronic mail for the sub source record found

You may also receive one of two advisory printouts where the taxpayer record has been updated but further action is needed. These show the following advisory messages

• Notification has been received of the death of the following taxpayer

Or

• A Tax Table check of the P45(1) details entered on the record has revealed a discrepancy – the details entered on the record are ……