PAYE64011 - Employment maintenance: maintain employment: edit employment details (Action Guide)

When you need to make an amendment to an individual’s employment details or leaving pay and tax details entered, you should update the record by following the relevant steps 1 - 52 below. This guide is presented as follows.

Initial action Steps 1 - 3
Amend employment details Steps 4 - 5
Employment ceased in error Steps 6 - 7
Works number update and amendment Steps 8 - 12
P14 has created a period of employment with minus pay and / or tax figures which can be matched to the PAYE reference and works number of an existing live employment Step 13
Multiple P14 received with matching PAYE references and works numbers but pay and / or tax details do not match Step 14
P14 received which has created a period of employment which matches a ceased period of employment Steps 15 - 18
P14 summary holds a P14 with a date of leaving which matches an existing live employment Step 19
P14 received which has created a period of employment which matches an existing employment that does not have a P14 posted Steps 20 - 31
P14 received with NIL pay and tax details which has created a period of employment which can be matched to the PAYE reference and works number of an existing live employment that has a P14 posted with pay and tax details Step 32
Secondary employments held no primary Steps 33 - 38
Amend employment status Steps 39 - 40
Amend pay and tax details Step 41
Tax table discrepancy Steps 42 - 48
Multiple live DWP benefits held on Employment Summary Steps 49 - 52

Initial action

1. Select the EMPLOYMENT SUMMARY screen to view the relevant employment
2. View the entries in more detail by going to the EMPLOYMENT DETAILS screen
3. Before proceeding check the CONTACT HISTORY screen to view notes and to check previous actions taken

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Amend employment details

4. Select the Edit Record icon next to the employment to be updated
 
  • Update the employment record and select the [Save] button
5. If any details are invalid an error message will be displayed
 
  • Select the [OK] button
 
  • Correct the incorrect entries
 
  • Select the [Save] button
 
  • If any further action is required to update the employment record follow the appropriate guidance

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Employment ceased in error

6. Select the Edit Record icon next to the employment which has been ceased in error
 
  • Remove the date of leaving
 
  • Set the potentially ceased indicator
 
  • Unset the potentially ceased indicator, [Save]
  In some instances an end date may not always be displayed on the employment details screen
  Note: You can only issue a tax code when a live primary employment is held.
7. Update Contact History with the action taken in accordance with PAYE105020 
 
  • If any further action is required to update the employment record follow the appropriate guidance

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Works number update and amendment

8. To update the works number held for a period of employment commencing in CY-1 or earlier you should
 
  • Select the Employment Summary screen for CY-1
9. Select the Edit Record icon next to the PAYE reference to be reviewed
 
  • If the employment PAYE reference is linked to a period of Job Seekers Allowance, do not amend the works number and see step 12
 
  • If the employment PAYE reference is not for a period of Job Seekers Allowance, see step 10
10. Review E-filestore for the employment
 
  • Note the works number held on E-filestore and then see step 11
  Note: If there is more than one employment held in CY-1 with the same PAYE reference you must review the works number for each of the employments on E-filestore
11. Select the Edit Record icon next to the relevant employment(s)
 
  • Highlight the works number currently held for that employment and delete. (If a mouse user, to do this, double click the entry)
 
  • Enter the works number held on E-filestore and select [Save]
  Note: This should be done even if the works number held on E-filestore and the employment record appears to be the same
 
  • Repeat for each employment as necessary
 
  • Update Contact History screen to show the works number has been updated from P14 in accordance with PAYE105020 
12. If any further action is required to update the employment record follow the appropriate guidance

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P14 has created a period of employment with minus pay and / or tax figures which can be matched to the PAYE reference and works number of an existing live employment

13. Select the Edit Record icon next to the employment that holds the minus pay and / or tax figures
 
  • Select Cessation Source ‘User’ and enter the end date as the last day of that tax year, for example if the P14 received was for the 2008-09 tax year use 05/04/2009 and [Save]
 
  • Update Contact History with the action taken in accordance with PAYE105020 
 
  • If any further action is required to update the employment record follow the appropriate guidance

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Multiple P14 received with matching PAYE references and works numbers but pay and / or tax details do not match

14. Review E-filestore and note the works number shown on the P14 to ensure that the works number held on the record is correct
 
  • If the works numbers are not the same see step 11
 
  • If the works numbers are the same take no further action in reviewing the works number(s)
     
    And
 
  • If any further action is required to update the employment record follow the appropriate guidance

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P14 received which has created a period of employment which matches a ceased period of employment

15. If a P14 has created a period of employment which matches a ceased period of employment
 
  • Select the Employment Summary screen
  Note: Care must be taken that that a period of employment is only matched to a period of employment and a period of JSA employment is only matched to a period of JSA employment.
16. Select the Edit Record icon next to the employment created from P14
 
  • If cessation source is blank enter ‘User’
 
  • Enter the end date as the last day of that tax year, that is, if the P14 was received for the 2008-09 tax year, use 05/04/2009 and [Save]
17. Select the Edit Record icon next to the ceased employment matching the P14 created employment
 
  • Enter the start date as the first day of the next tax year, that is, if the P14 was received for the 2008-09 tax year use 06/04/2009 and [Save]
18. Update Contact History with action taken in accordance with PAYE105020 
 
  • If any further action is required to update the employment record follow the appropriate guidance

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P14 summary holds a P14 with a date of leaving which matches an existing live employment

19. If the P14 SUMMARY screen for CY-2 or earlier holds a P14 with a date of leaving which can be matched to a live CY employment which has
 
  • A date of commencement which is in the same year or earlier than the P14 held
     
    And
 
  • A creation source of ‘Migration’
     
    And
 
  • A P14 with the same PAYE reference has not been received in a later tax year
  You should
 
  • Select the EMPLOYMENT SUMMARY screen
 
  • Select the Edit Record icon next to the live CY employment
 
  • Update the cessation source to ‘User’
 
  • Enter the date of leaving shown on the P14 and [Save]
 
  • Update Contact History with action taken in accordance with PAYE105020 
 
  • If any further action is required to update the employment record follow the appropriate guidance

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P14 received which has created a period of employment which matches an existing employment that does not have a P14 posted

20. Review whether the P14 created employment can be matched to an existing employment that has a P14 outstanding
 
  • For example use date of commencement, date of leaving, partial works number match, tax code
21. If the P14 cannot be matched you should
 
  • Review E-filestore for additional information which may help to match the employment
22. If the P14 can be matched
 
  • Check that pay and tax from earlier years has not been posted to the matching existing employment, if it has not been posted see next action point, otherwise see step 23
 
  • Select the Edit Record icon next to the matching existing employment that has not been created from the CY-1 P14
 
  • Make a note of the employment information, date of commencement and indicators set
 
  • [Delete] the employment
 
  • Select the Edit Record icon next to the employment created from the P14
 
  • Update the employment created from the P14 with information noted from the matching employment record, not including works number
 
  • Update Contact History with action taken in accordance with PAYE105020, see step 24
23. If pay and tax has been posted to the matching employment
 
  • Select the Edit Record icon next to the matching employment in the tax year with P14 details posted against it
 
  • Select cessation source ‘User’ and enter the end date as the last day of that tax year, that is, if the P14 received was for 2008-09 tax year use 05/04/2009 and [Save]
 
  • Update Contact History with action taken in accordance with PAYE105020 
 
  • See step 24
24. If you have deleted or ceased a period of employment
 
  • Select IABD Summary screen for the earliest year the employment commenced and review each year up to and including CY and then see step 26
25. If you have deleted a period of Occupational Pension or Job Seekers Allowance see step 31
26. If employment benefits are shown see step 28
27. If employment benefits are not shown see step 31
28. Select IABD Landing screen
 
  • If employment benefits first commenced in CY-1 or earlier, select form type ‘P11D Manual’
 
  • If employment benefits first commenced in CY, select form type ‘other form’
 
  • Select the appropriate year
 
  • Select Employment benefits
29. Select the employment you have just deleted; this can be identified as ‘None’ will be shown against the employers name
  Notes:
a. If a ‘none’ employment is already held in IABD prior to you deleting an employment, only select and review the ‘none’ employment you have deleted.
 
  • Note the ‘current amount’ benefit figure for each employment benefit field entry
 
  • You must then enter 0 in the ‘new amount’ field against each benefit field which has an entry
b. You must take care that this step is followed and you do not leave the field blank; failure to do this could lead to the case being reconciled incorrectly
30. Select the employer drop down and select the matching live employers name; this can be identified as a PAYE reference will be shown against the employers name and not
  Note: If there is more than one matching live employer listed, you update the top matching PAYE reference listed
 
  • Enter the benefit figure(s) previously noted against the correct benefit category and [Save]
 
  • Steps 28 to 30 should be repeated for all later years up to and including CY+1 as necessary
 
  • When all years have been updated see step 31
  Note: You must take care that if you are updating a CY-1 or earlier year and a CY or CY+1 year, that you have changed the form type as appropriate
31. If any further action is required to update the employment record follow the appropriate guidance

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P14 received with NIL pay and tax details which has created a period of employment which can be matched to the PAYE reference and works number of an existing live employment that has a P14 posted with pay and tax details

32. Select the Employment Summary screen for the year the P14 was posted
 
  • Select the Edit Record icon next to the P14 created employment with NIL pay and tax posted details attached
 
  • Select cessation source ‘User’ and enter the end date as the last day of that tax year, that is, if the P14 received was for 2008-09 tax year use 05/04/2009 and [Save]
 
  • Update Contact History with action taken in accordance with PAYE105020 
 
  • If any further action is required to update the employment record follow the appropriate guidance

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Secondary employments held no primary

33. If a primary employment is not held in the year, a tax code cannot be calculated until one of the secondary employments has been amended to a primary status employment
34. Select the Employment summary screen and select the [Drill down] button next to each employment and note the start tax code shown for each employment
  Notes:
a. If one of the employments held is Occupational Pension, Employment Support Allowance, Job Seekers Allowance or Incapacity Benefit see step 39 and the relevant note, a to d
b. The start tax code is the tax code the employer was operating before we may have issued the employer with a revised tax code
35. Select the Tax Code History screen for CY and review whether a revised tax code has been issued for any of the employments
 
  • If a tax code has been issued to one of the live secondary employments make a note of the tax code see step 36
 
  • If a tax code has not been issued for the live employments the start tax code will be the current tax in operation, see step 36
  Note: If the employment was created in an earlier year and Basic Personal allowance is shown as the start tax code the employer will be operating the current Basic Personal allowance for CY.
36. Review the employments held in accordance with the following bullets and update the secondary employment to be the primary employment by using the first bullet which applies
37. The secondary employment which has
 
  • Basic Personal allowance coded, if only one of the employments has had Basic Personal allowance coded
 
  • The highest balance of personal allowance coded, if none of the employments has had the Basic Personal allowance coded
 
  • The highest estimated pay, if all tax codes operated are the same and the employments estimated pay figures are known or by using the CY-1 P14 figure
 

Note: If you do not have the estimated pay figure for all secondary employment use £2500, in accordance with PAYE13090 
 
  • The secondary employment with the earliest start date if all the tax codes are the same and all the estimated pay figures are the same
38. When you have decided which period of employment should be made primary employment update, see step 39

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Amend employment status

39. If you need to change the employment status from secondary to primary or primary to secondary
 
  • Amend the Employment type field
  Notes:
a. Before amending the employment type you should review guidance at PAYE61205 
b. You cannot amend the status of an employment from secondary to primary until
 
  • The live primary employment has had its employment status changed to secondary
     
    Or
 
  • The previous primary employment has ceased or has potentially ceased in CY
     
    Or
 
  • No primary employment is held in CY
  Notes:
c. You must not amend the status of a continuing Incapacity Benefit (IB) employment from primary to secondary until
 
  • You have amended the estimated pay for the IB employment on IABD to Nil
 
  • When ESTPAY and employment status has been updated, code out IB as detailed at PAYE77042 step 6
d. See PAYE76089 for Occupational Pension cases
e. See PAYE78032 for Job Seekers Allowance cases
f. See PAYE77240 for Employment Support Allowance cases
g. If you have amended the employment status from secondary to primary because the primary employment has ceased in-year or has potentially ceased, you must make sure
 
  • The previous primary employments P45 part 3 is held or is now out of date before issuing a cumulative tax code. This is to stop the possibility of the P45 being presented to a new employer, duplicating allowances
h. You can only issue a tax code when a primary employment is held
40. A tax code must be issued for each employment that has had the employment status changed, and then
 
  • Update Contact History with action taken in accordance with PAYE105020 
 
  • If any further action is required to update the employment record follow the appropriate guidance

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Amend pay and tax details

41. Select the Edit Record icon next to the relevant employment
 
  • Amend the pay and tax details
 
  • Press the [Save] button
  Note: If a tax table discrepancy warning message is returned see step 42
 
  • Update Contact History with action taken in accordance with PAYE105020 
 
  • If any further action is required to update the employment record follow the appropriate guidance

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Tax table discrepancy

42. When you select the [Save] button the PAYE Service will perform a tax table check. If a discrepancy is identified a message is displayed
 
  • Check if the correct details have been captured
43. If incorrect details have been captured
 
  • Press the [Cancel] button
 
  • Select the Edit Record icon next to the ceased employment
 
  • Update incorrect entries
 
  • Press the [Save] button

If cessation details are now accepted

 
  • Update the CONTACT HISTORY screen to show action taken in accordance with PAYE105020 

If cessation details still result in tax table discrepancy or correct details had been captured

44. If the tax code for the employment was BR / 0T week 1 / month 1, NT or D prefix
 
  • Take no further action to review the discrepancy
 
  • Update Contact History with action taken in accordance with PAYE105020 
 
  • See step 48
45. If the tax code for the employment is not BR / 0T week 1 / month 1, NT or D prefix, perform a tax table check using the week / month number as shown on both the record and the week / month number associated with the date of leaving
46. If this resolves the discrepancy
 
  • Take no further action to review the discrepancy
 
  • Update Contact History with action taken in accordance with PAYE105020 
 
  • See step 48
47. If this does not resolve the discrepancy
 
  • Accept the captured figures
 
  • Issue a tax table discrepancy letter from OCA
 
  • Update CONTACT HISTORY screen in accordance with PAYE105020 
48. If any further action is required to update the employment record follow the appropriate guidance

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Multiple live DWP benefits held on Employment Summary

49. Review EMPLOYMENT SUMMARY screen and note the date each benefit commenced
  Note: Job Seekers Allowance can be held under any PAYE reference. This is because Job Centre Plus will use the PAYE reference on the P45 the individual provides. (This text has been withheld because of exemptions in the Freedom of Information Act 2000) 
 
  • If a start date is not held review earlier years to determine in which year the benefit was first created
  Note: A review of the BENEFITS CLAIM screen in the Individuals tab may help determine the order in which claims were made
50. When you have established which is the latest benefit all other benefits should be ceased
 
  • If the benefit to be ceased commenced in an earlier year you should
 
    • Select cessation source ‘User’ and enter the end date as the last day of that tax year, that is, if the P14 received was for 2008-09 tax year use 05/04/2009 and [Save]
 
  • If the benefit commenced in CY
 
    • Potentially cease the employment [Save]
51. Update CONTACT HISTORY screen in accordance with PAYE105020 
52. If any further action is required to update the employment record follow the appropriate guidance

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