PAYE63030 - Employment maintenance: filing online: employers: automatic setting up of records

The employer sends P46 data using Electronic Data Interchange (EDI) or Online Return & Filing - PAYE (ORFP) giving details of the start of a new employment.

After checking the data, the computer process will create an individual record containing the details from the P46 input submission.

Primary source records are created for

• P46 Class 1 (Statement A)

Or

• Class 2 (Statement B) cases

Secondary source records are created for P46 Class 3 (Statement C or no statement) cases.

A work item is produced

• If the P46 cannot be matched to a single record see PAYE60036 
• If there is a conflict between the details on the P46 and the details held on the PAYE Service - see work items 9 to 20 at PAYE61080 onwards
• If the P46 code operated is not as expected for the class see PAYE61171