PAYE64018 - employment maintenance: employment history: other information received (Action Guide)
To update a taxpayer’s record where other information
is received follow steps 1 - 11 below. The guide is presented as
follows
| Initial action | Steps 1 - 7 |
| No trace P45(1) details | Step 8 |
| No trace record at previous employer reference shown on P45(3) | Steps 9 - 10 |
| P43(T) details | Step 11 |
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
- Check if a NINO is shown on the form
- If the NINO is shown and a main source record is found
- Go to step 4
Otherwise
- Go to step 3
- 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 on using the refined search facility see ‘Finding A Taxpayer Record’ at PAYE102000 onwards
And then
- Go to step 4
- 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 - 9
- If a main source record is found elsewhere
- Use Function BG (or Function TD if necessary) to check if yours is the latest main source
- If yours is the latest main source
- Treat the form as a P45(3) and use ‘Receipt Of Form P45(3) And P46 Statement B (Action Guide)’ at PAYE62026 to capture the details
And then
- Follow steps 8 - 9
- If yours is not the latest main source
- Send the details on to the latest Processing Office responsible for the main source record
No trace P45(1) details
- Use Function MR to insert the following details from the form you are dealing with
- In the Dist No / Ref field enter District number / employer reference
- In the Employer field enter the employer’s name
- In the Commenced field enter the date immediately before the date of leaving
- In the Left field enter the leaving date
- In the Code field enter the code
- In the Pay field enter the amount of pay
- In the Tax field enter the amount of tax
And then if you are working from a P45(1)
- Retain the form in accordance with your normal office practice
Otherwise
- Destroy the information after you have considered if any further action is needed
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
No trace record at previous employer reference shown on P45(3)
- Use Function MR to insert the following details from the P45(3)
- In the Dist No / Ref field enter District number / employer reference
- In the Employer field enter the name of the employer
- In the Commenced field enter the date immediately before the date of leaving shown on the form P45(3)
- In the Left field enter the leaving date
- In the Code field enter the code
- In the Pay field enter the amount of pay
- In the Tax field enter the amount of tax
But
- If no pay and tax details are shown leave the entries blank
And
- Go to step 10
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
- If the form does not show pay and tax details
- Send E Form to the Processing Office responsible for the intervening employment request P45(1) details
And then
- Destroy the form P45(3)
P43(T) details
- Use Function MR to view the employment to which the P43(T) details relate and then capture the details shown on the P43(T)
- In the Left field enter the leaving date
- In the Code field enter the code
- In the Pay field enter the amount of pay
- In the Tax field enter the amount of tax
And then if you are working from a P43(T)
- Retain the form in accordance with your normal office practice
Otherwise
- Destroy the information after you have considered if any further action is needed
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
