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

The employer submits P45 part 1 leaving details online using Electronic Data Interchange (EDI) or Online Return & Filing - PAYE (ORFP). After checking the data, the computer process will automatically enter the details on the individual’s record and note it as a leaver. A work item will be created if

• A record cannot be processed
• A Tax Table check shows a discrepancy
• The P45 part 1 data shows the individual has died