PAYE63030 - employment maintenance: filing online: employers: automatic setting up of taxpayer 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 a taxpayer record containing the details from the P46 input submission.

Main source records are created for

• P46 Class 1 (Statement A)

Or

• Class 2 (Statement B) cases

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

Early Morning Output (EMO) is produced

• If a record cannot be set up
• If a file is to be prepared
• If the P46 code operated is not as expected for the class

Printouts originating from online Employment Maintenance forms are usually produced by new (EDI) software. They are identified by the heading AUTOMATIC MOVEMENTS, TAXPAYER RECORD UPDATING followed by the type of form, for example P46, P45(3), P45(1). However, there are occasions where the printouts for forms filed online are not produced by the new software, but by older software that was already in place.

Because an existing process is used any printouts for these particular online cases are just ‘ordinary’ printouts and unfortunately cannot be identified from the ‘normal’ Employment Maintenance printouts produced for paper transactions.

The printouts affected are as follows

• Acceptance and advisory printouts for online forms P45(3) and P46 where the case is transferred from one Region to another
• Acceptance and advisory printouts for online forms P45(3) and P46 where the case is transferred within Region after first being inhibited

The only reliable way of knowing whether a printout is the result of a form filed online is by checking the employer reference for a known EDI / ORFP participating employer and sifting these forms out for clerical attention as appropriate.

P46 Class 2 cases - automatic request for transfer of record

Before setting up a record for Class 2 cases the computer process will

• Check whether there is an existing record

And if there is

• An automatic request is made to move it

This processing is carried out by the transfer process and not by the automatic setting up process. Printouts will be headed ‘TRANSFER OF RECORD’

Whole case working

The printout is the first evidence that a record has been set up. Whole case working is not possible for online P46 cases so all printouts must be worked. You must identify and work these printouts as they are your first indication that the responsibility for the taxpayer record is now held in your office. Failure to deal with these printouts may delay restoration of cumulative coding which could have Customer Service implications

If a record cannot be created, an exception printout is produced on Early Morning Output (EMO). The printouts are headed

AUTOMATIC MOVEMENTS, TAXPAYER RECORD UPDATING, P46 DETAILS A TAXPAYER RECORD HAS NOT BEEN CREATED BECAUSE

And show one of the 10 following messages

In addition to the exception printouts, an advisory printout is produced where the employer sends in P46 data but does not use the correct code for the class of P46 submitted.

The computer process checks the code number input against the code it expects for the P46 class. Where it differs, a printout is produced on EMO with the message

A CHECK OF THE CODE NUMBER ENTERED FROM THE P46 HAS REVEALED THAT IT IS NOT THE ‘EXPECTED’ CODE FOR THE P46 CLASS INPUT – CODE ON P46…