PAYE64021 - employment maintenance: employment history: further action after using function MR (Action Guide)




After you have used Function MR, and you are satisfied you have a complete employment history (ignoring gaps of less than 10 consecutive weeks) from the 6 April CY, you will need to take further action to see if a cumulative code can be restored. Follow steps 1 - 5 below

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


  1. Use Function TT. Format 1 will be displayed

  2. In Format 1 enter the

  • Last 2 digits of the current tax year
  • Code including the suffix

Note: Where a taxpayer has been on an emergency tax code ignore the Week1 / Month1 basis

  • Week number in which the latest employment commenced falls
  • Total pay

And then

  • Press [Enter]. Format 2 will be displayed
  1. In Format 2

  • Compare the figure of tax due with the Total Tax Paid
  1. If the taxpayer has not underpaid tax (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

  • Use Function CD to
  • Issue the correct code on a cumulative basis
  • Issue form P2 to the taxpayer
  • Issue form P6 to the employer including previous pay and tax details
  1. If the taxpayer has underpaid tax (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

  • Leave the code on a week1 / month1 basis
  • Use Function TA to delete the POTA signal if set