PAYE63026 - employment maintenance: filing online: employers: automatic entry of leaving details (Action Guide)

To deal with the printouts produced where the taxpayer record cannot be automatically updated or further action is needed, follow steps 1 - 20 below. The guide is presented as follows

Data from the employer is invalid or incomplete	Steps 1 - 3
The NINO is missing or invalid	Steps 4 - 6
No taxpayer with this NINO can be found at the reference shown	Step 7
No taxpayer can be found with a matching name at the reference shown	Step 8
The matching record is not for the latest employment	Step 9
The matching record found already shows a date of leaving	Steps 10 - 11
There is an unprocessed transaction for the sub source record	Steps 12 - 14
There is uncleared electronic mail for the sub source record found	Step 15 - 17
Notification has been received of the death of the following taxpayer	Step 18
Tax Table check printout	Step 19 - 20

For details of how to access any of the COP and TBS functions use the [Index of Functions] button on the left of the screen.

Data from the employer is invalid or incomplete

The computer process checks that all the required data is present on the input record. If any is missing then the whole input record is printed out

1. Contact your employer for the missing information
   
2. Treat the printout as a form P45(1)
   
3. Use Function ML to enter the details from the printout onto the taxpayer’s record

Note: For more information on forms P45(1) and the use of Function ML see PAYE61000 onwards

The NINO is missing or invalid

4. Use TBS Function FIND TAXPAYER first then COP Function TI to find the missing NINO using the name and / or address to search

Note: For information on using search facilities see PAYE102000 onwards

Or

Contact the employer for the details

5. If you cannot find a taxpayer record

And

6. If you find a taxpayer record

And

Note: For more information on forms P45(1) and the use of Function ML see PAYE61000 onwards

No taxpayer with this NINO can be found at the reference shown

7. Follow the guidance given in ‘Receipt Of Form P45(1)’ (Action Guide) at PAYE61046

No taxpayer can be found with a matching name at the reference shown

8. Follow the guidance given in ‘Receipt Of Form P45(1)’ (Action Guide) at PAYE61046

The matching record is not for the latest employment

The date the employment started is after the date of leaving shown in the P45(1) input record sent by the employer

9. Contact the employer for an explanation and

Note: For more information on forms P45(1) and the use of Function ML see PAYE61000 onwards

The matching record found already shows a date of leaving

10. Use Function MR to check the employment record and contact the employer for an explanation if necessary
    
11. Follow the guidance given in ‘Receipt Of Form P45(1)’ (Action Guide) at PAYE61046

There is an unprocessed transaction for the sub source record

12. Keep the printout
    
13. Tell the appropriate officer that the record could not be updated because there is an unprocessed transaction
    
14. When the unprocessed transaction has been cleared

Note: For more information on forms P45(1) and the use of Function ML see PAYE61000 onwards

There is uncleared electronic mail for the sub source record found

15. Keep the printout
    
16. Tell the appropriate officer that the record could not be updated because there is an uncleared electronic mail
    
17. When the uncleared electronic mail has been cleared

Note: For more information on forms P45(1) and the use of Function ML see PAYE61000 onwards

Notification has been received of the death of the following taxpayer

Note: In deceased cases the Deceased indicator is not automatically set on the taxpayer record

18. Pass the printout to the appropriate officer who should

Tax Table check printout

19. If the code shown is a K code and the discrepancy is an underpayment

20. In all other circumstances