PAYE63037 - employment maintenance: filing online: employers: automatic transfer exception printouts (Action Guide)


To deal with the exception printouts produced where the taxpayer record cannot be automatically transferred, the new office should follow steps 1 - 25 below. The guide is presented as follows

Data from the employer is invalid or incompleteSteps 1 - 3
No main taxpayer record can be found with a matching NINO at the old referenceStep 4
No main taxpayer record can be found with a matching nameSteps 5 - 7
A P204 record already exists at the new referenceStep 8
A main record already exists at the new referenceStep 9
Taxpayer’s other record requires WksNo / /Branch etc entrySteps 10 - 11
WksNo / Branch etc entry requiredSteps 12 - 13
Taxpayer’s other record has same WksNo / Branch etc entrySteps 14 - 16
No live employer can be found at this referenceSteps 17 - 22
No P204 record can be locatedSteps 23 - 25


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

Data from the employer is invalid or incomplete

  1. Use Function MA to input the data from the printout

Function MA will produce an error message highlighting the missing data critical for transfer

  1. Using this information
  • Contact the employer for the missing details
  1. On receipt of the missing information
  • Follow the appropriate guidance given in ‘Receipt Of Form P45(3) And P46 Statement B’ (Action Guide) at PAYE62026

No main taxpayer record can be found with a matching NINO at the old reference

  1. Follow the guidance given in ‘Receipt Of Form P45(3) And P46 Statement B’ (Action Guide) at PAYE62026

No main taxpayer record can be found with a matching NINO

  1. Use Function TI to check the NINO and see where the taxpayer record is held

And

Telephone the employer to ask if there has been a name change

  1. If there has been a name change
  • Use Function MA to transfer the record

And then

  • Use TBS Function AMEND TAXPAYER DESIGNATORY DETAILS to amend the name
  1. If there has been no name change
  • Use Function MS to set up the taxpayer record

Note: Follow the guidance given in ‘Receipt Of Form P46: Statement B’ (Action Guide) at PAYE60023

A P204 record already exists at the new reference

Note: A transfer request has already been tried but the transfer has not yet taken place. You therefore have a P204 record at your reference

  1. To decide what action is needed you may need to use
  • Function MA – RETRY

Or

  • Function MA to view the P204 record entries
  • Follow the guidance given in ‘How To Look At Or Amend A P204’ (Action Guide) at PAYE62041 or ‘How To Use The RE - TRY Facility’ (Action Guide) at PAYE62051

A main record already exists at the new reference

  1. Follow the guidance given in ‘Receipt Of Form P45(3) And P46 Statement B’ (Action Guide) at PAYE62026

Taxpayer’s other record requires WksNo / /Branch etc entry

Note: A sub source record already exists at the same employer reference without a works number

  1. Telephone the employer for the works number / branch details to enter on to the subsource record

Note: These details must be different to those for the new employment

  1. On receipt of the works number / branch details for the other employment
  • Use Function CD to enter the works number / branch details on to the sub source record

And then

  • Use Function MA to transfer the main source record to your reference

WksNo / Branch etc entry required

Note: A subsource record with a works number already exists at the same employer reference but the input data for the new employment does not have a works number

  1. Telephone the employer for the works number / branch details for the new employment

Note: These details must be different to those on the other record

  1. On receipt of the works number / branch details for the new employment
  • Use Function MA to transfer the main source record to your reference

Taxpayer’s other record has same WksNo / Branch etc entry

Note: There is an existing record at the same employer reference with the same works number

  1. Telephone the employer for the works number / branch details for each employment

Note: These details must be different for each employment

  1. On receipt of the works number / branch details for each employment if the sub source number has changed
  • Use Function CD to correct the works number / branch details

And then

  • Use Function MA to transfer the main source record to your reference
  1. On receipt of the works number / branch details for each employment if the main source number has changed
  • Use Function MA to transfer the record to your reference using the new Works No / Branch

No live employer can be found at this reference

  1. Check the reason for a record being transferred in these circumstances
  2. If the employer is now live
  • Ask the Employer section to reopen the scheme
  • Use Function MA again to transfer the taxpayer record
  1. If the employer record has been transferred
  • Pass the printout to the new office explaining that it refers to Automatic Employment Maintenance and should be treated as a P45(3)
  1. If the employer record is not live or transferred
  • Use Function TI to trace the office that holds the current taxpayer record
  1. If you can trace the taxpayer record
  • Pass the printout to the current office to deal with
  1. If you can not trace the taxpayer record
  • Retain the form in accordance with your normal office practice

No P204 record can be located

Note: If the transfer has previously been inhibited because the record in the old Processing Office held unprocessed or cancelled transactions, the automatic process will continue to RETRY

If having got the record the process cannot then find the matching P204 record, this printout is produced

  1. Use EBS Function EMPLOYER SCHEME HISTORY to check the employer record under the reference given
  2. If the scheme has been transferred
  • Pass the printout to the new office explaining that it refers to Automatic Employment Maintenance and should be treated as a P45(3)
  1. If the scheme is still live
  • Check the NINO to make sure it is correct – contact the employer if necessary

And then

  • Use Function MA to transfer the record to your reference

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