PAYE64016 - employment maintenance: employment history: entries to be made following issue of form P91 (Action Guide)


To update a taxpayer’s record following the issue of a form P91 follow steps 1 - 2 below.

Notes:


  1. When form P91 is issued to cover a gap in employment and the gap starts in an earlier year, the P91 should be issued for the full period

  2. When using Function MR to insert details relating to the issue of a P91 (as below) the details must be entered on a new line. Valid employer references in the DIST NO/REF field must not be amended

  3. When a P91 is issued make an E Note (P91 issued re gap from DD/MM/YY to DD/MM/YY)

The guide is presented as follows


Form P91 issued from 6/4/YYStep 1
Form P91 issued due to gap in employmentStep 2

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

Form P91 issued from 6/4/YY

Where a form P91 has been issued after creating a main source (P46 Statement B) record


  1. Use Function MR to insert the following details

  • In the Dist No / Ref field enter District number / *P91*
  • In the Nature Of Employment field enter the date the form was issued
  • In the Commenced field enter 06/04/YY
  • In the Left field enter the date immediately before the employment commencement date

Form P91 issued due to gap in employment

Where there is a gap of 10 weeks or more between employments and form P91 has been issued


  1. Use Function MR to insert the following details

  • In the Dist No / Ref field enter District number / *P91*
  • In the Nature Of Employment field enter the date the form was issued
  • In the Commenced field enter the commencement date relating to the gap in employment
  • In the Left field enter the leaving date relating to the gap in employment