PAYE64015 - employment maintenance: employment history: receipt of form P91 (Action Guide)


To update a taxpayer’s record where form P91 is received follow steps 1 - 23 below. The guide is presented as follows

Initial actionSteps 1 - 7
Previous income below the taxable limitSteps 8 - 9
Previous income over the taxable limitSteps 10 - 14
Previously claiming Jobseekers AllowanceSteps 15 - 16
Previously claiming Incapacity BenefitSteps 17 - 18
Not earning / no taxable incomeStep 19
Previously self employedStep 20
Continuing self employmentStep 21
Taxpayer abroadSteps 22 - 23


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.

Initial action

  1. Check if a NINO is shown on the form

  2. If the NINO is shown and a main source record is found

  • Go to step 4

Otherwise

  • Go to step 3
  1. If the main source record is not found or the NINO is not shown on the form

  • Use TBS Function FIND TAXPAYER first then COP Function TI searching with the NINO, name and / or address to check whether a main source record exists noting the NINO where a record is found

Note: For more information about using the refined search facility see ‘Finding A Taxpayer Record’ at PAYE102000 onwards

And then

  • Follow steps 4 - 7
  1. If a main source record is found at your employer reference

  • Use Function MR to view the taxpayer’s employment history

And then

  • Follow steps 8 - 23
  1. If a main source record is found elsewhere

  • Use Function TD or Function BG to check if yours is the latest main source
  1. If yours is the latest main source

  • Use Function MA and follow ‘Receipt Of Form P45(3) And P46 Statement B (Action Guide)’ at PAYE62026 to capture the details

And then

  • Follow steps 8 - 23
  1. If yours is not the latest main source

  • Send the details on to the latest Processing Office responsible for the main source record

Previous income below the taxable limit

  1. Estimate the amount of income using the details provided on the form P91

  2. Use Function MR to amend the following details

  • In the Dist No / Ref field change District number / *P91* to District number / ESTINC
  • In the Employer field enter the employer’s name
  • In the Commenced field enter the commencement date given on the form you are dealing with
  • In the Left field enter the leaving date given on the form you are dealing with
  • In the Code field enter Personal Allowance on a Week1 / Month1 basis
  • In the Pay field enter the amount of estimated income
  • In the Tax field enter 0.00
And after you have considered if any further action is needed
  • Destroy the form

Note: For details of the further action to take after using this function follow the instructions given in ‘Further Action After Using Function MR (Action Guide)’ at PAYE64021

Previous income over the taxable limit

  1. Use Function EI to trace the employer reference

  2. If you find an employer reference

  • Note the employer name and reference number on the form

And then

  • Go to step 12

Note: For more information about using Function EI see ‘Trace Employer Record’ at PAYE22000 onwards

  1. Use Function MR to amend the following details

  • In the Dist No / Ref field change District number / *P91* to the traced District number / employer reference
  • In the Employer field enter the employer’s name
  • In the Nature of Employment field remove the date the P91 was issued
  • In the Commenced field enter the commencement date given on the form P91
  • In the Left field enter the leaving date given on the form P91
  1. Send E Form to the Processing Office responsible for the traced employment requesting P45(1) details

  2. If you do not find an employer reference

  • Pass the form to an appropriate officer to request further information from the taxpayer

Previously claiming Jobseekers Allowance

  1. Estimate the amount of Jobseekers Allowance using either the

  • Details provided on the form

Or

  • P242 chart
  1. Use Function MR to amend the following details

  • In the Dist No / Ref field change District number / *P91* to District number / ESTJSA
  • In the Commenced field enter the date the benefit commencement
  • In the Left field enter the date the benefit ceased
  • In the Code field enter Personal Allowance on a Week1 / Month1 basis
  • In the Pay field enter the amount of estimated Jobseekers Allowance
  • In the Tax field enter 0.00

And after you have considered if any further action is needed

  • Destroy the form

Note: For details of the further action to be taken after using this function follow the instructions given in ‘Further Action After Using Function MR (Action Guide)’ at PAYE64021

Previously claiming Incapacity Benefit

  1. Pass the form to an appropriate officer to estimate the amount of taxable Incapacity Benefit using either the

  • Details provided on the form

Or

  • P242 chart
  1. Use Function MR to amend the following details

  • In the Dist No / Ref field change District number / *P91* to District number / ESTIB
  • In the Commenced field enter the date the benefit commencement
  • In the Left field enter the date the benefit ceased
  • In the Code field enter Personal Allowance on a Week1 / Month1 basis
  • In the Pay field enter the amount of estimated Incapacity Benefit
  • In the Tax field enter 0.00

And after you have considered if any further action is needed

  • Destroy the form

Note: For details of the further action to be taken after using this function follow the instructions given in ‘Further Action After Using Function MR (Action Guide)’ at PAYE64021

Not earning / no taxable income

  1. Use Function MR to amend the following details

  • In the Dist No / Ref field change District number / *P91* to District number / NO INC
  • In the Commenced field enter the commencement date given on the form P91
  • In the Left field enter the leaving date given on the form P91
  • In the Code field enter Personal Allowance on a Week1 / Month1 basis
  • In the Pay field enter 0
  • In the Tax field enter 0.00
And after you have considered if any further action is needed
  • Destroy the form

Note: For details of the further action to be taken after using this function follow the instructions given in ‘Further Action After Using Function MR (Action Guide)’ at PAYE64021

Previously self employed

  1. Use Function MR to amend the following details

  • In the Dist No / Ref field change District number / *P91* to District number / SELF EMP
  • In the Commenced field enter the date the taxpayer commenced self employment
  • In the Left field enter the date the taxpayer ceased self employment

And then

  • Follow the guidance given in ‘Taxpayer ceases self employment’ at PAYE60085

Continuing self employment

  1. Use Function MR to delete the entry showing the issue of form P91 and then pass the form to an appropriate officer to

  • Make an ENote (Essential Note) of the self employment details

And then

  • Follow the guidance given in ‘Taxpayer continues to be self employed’ at PAYE60080

Taxpayer abroad

  1. Pass the form to an appropriate officer to consider the issue of form P86

  2. Use Function MR to amend the following details

  • In the Dist No / Ref field change District number / *P91* to District number / *P86*
  • In the Nature Of Employment field change the issue date of the P91 to the issue date of the P86
  • In the Commenced field
  • Enter the date the taxpayer left the UK

Or for a new entrant

  • Enter 6/4/YY
  • In the Left field enter the date the taxpayer entered / re entered the UK

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