PAYE64026 - Employment maintenance: maintain employment: receipt of telephone call, letter or form P91 for gaps in employment history (Action Guide)

Initial action

Steps 1 - 2

Casual earnings

Steps 3 - 4

Previous income over the NIC lower earnings threshold

Steps 5 - 10

Previously claiming Jobseeker’s Allowance

Steps 11 - 14

Previously claiming Incapacity Benefit

Steps 15 - 18

Not earning / no taxable income

Step 19

Previously self employed

Step 20

Continuing self employment

Step 21

Individual abroad

Step 22

1.

Select the EMPLOYMENT SUMMARY screen to view the relevant year in more detail

2.

Before proceeding, check the CONTACT HISTORY screen to view notes and to check previous actions taken

3.

Estimate the amount of casual earnings using the details provided on the correspondence. Use the CONTACT HISTORY screen to show the following details

• Employer’s name

• The commencement date given on the correspondence you are dealing with

• The leaving date given on the correspondence you are dealing with

• The amount of casual earnings income

Note: A definition of Casual Earnings can be found at PAYE130035 

4.

View IABD LANDING screen

Note: Before issuing a revised code consider the individuals employment history and the previous tax codes operated during the year, see PAYE61205 

• Enter the individuals casual earnings in the Earnings screen and [Save]

• Enter the amount of estimated income onto the IABD screen, see PAYE130035 

• Review the TAX CODE DETAILS screen, see PAYE11130and [Save]

• [Submit] the IABD LANDING screen

• Review the EDIT EMPLOYMENT ALLOCATION screen to consider the basis of operation for the tax code(s) to be issued, see PAYE13115and [Submit] to issue the revised tax codes

• Destroy the correspondence

5.

Use the TRACE EMPLOYER screen to trace the employer reference

6.

If you find an employer reference

• Note the employer name and reference number on the correspondence
   
  And then

• Go to step 7

Note: For more information about using the TRACE EMPLOYER screen see at PAYE120020 onwards

7.

View EBS for the previous employers telephone number

• Telephone the employer for commencement and / or leaving information, works number and if employment is still live ESTPAY

8.

Select the [Insert] button on the EMPLOYMENT SUMMARY screen

• Use the INSERT EMPLOYMENT DETAILS screen to insert the employment using information supplied by the employer and from the P91

• Review the individuals employment record to determine whether a Primary or Secondary record should be created

• Set the creation source to User

• Consider whether a revised tax code should be issued, see PAYE61205 

• If no further action is required destroy the correspondence

Note: For details of thefurther action to be taken after using this function follow the instructions given in, ‘Further action after updating employment history’ at PAYE64030 

9.

If you are unable to telephone the employer

• Issue form P44 and / or P43

• Write to the individual to request P45 parts 2 and 3

• Update the individuals record with other information supplied on the P91

• Update the CONTACT HISTORY screen with action taken

• Consider whether a revised tax code should be issued, see PAYE61205 

• If no further action is required destroy the correspondence

10.

If you do not find an employer reference

• Contact the individual for additional information

• Attach a copy of the letter with the correspondence and file in the DR

• Update the CONTACT HISTORY screen with action taken

• Consider whether week 1 / month 1 tax code should be issued if not in operation see PAYE61205 

11.

If the individual has provided P45 part 1a information and a period of JSA employment is not held on the employment record

• Select the [Insert] button on the EMPLOYMENT SUMMARY screen

• Create a Secondary employment using information provided on the P45 1a

• Set the JSA indicator

• Enter the leaving details provided [Save] see step 14

12.

If the individual has provided P45 part 1a information and a period of JSA employment is held

• Select the Edit Record icon next to the JSA employment

• Enter the leaving details provided on the P45 part 1a [Save] see step 14

13.

If the individual has not provided P45 part 1a information and the individual has not requested their tax code to be reviewed

• Take no further action; Job Centre Plus Office will issue a P45 part 1 approximately 6 - 8 weeks after the claim ceased
   
  Or if the individual has requested their tax code to be reviewed

• Request P45 part 1a
   
  And after you have considered if any further action is needed

• Destroy the correspondence

14.

View the IABD LANDING SCREEN

Note: When issuing a revised tax code review instructions given in ‘Further action after updating employment history’ at PAYE64030 

• Enter the individuals Employment Estimated Earnings, see PAYE130045 and [Submit]

• [Submit] IABD LANDING screen

• Review the TAX CODE DETAILS screen, see PAYE11130 and [Submit]

• Review the EDIT EMPLOYMENT ALLOCATION screen to consider the basis of operation for the tax code(s) to be issued, see PAYE13115 and [Submit] to issue the revised tax codes

• Update the CONTACT HISTORY screen in accordance with PAYE105020 
   
  And after you have considered if any further action is needed

• Destroy the correspondence

15.

If a period of Incapacity benefit is not held on the employment record

• Select the [Insert] button on the employment summary screen

• Create a ceased secondary employment using information supplied on the P91

• Set the potentially ceased indicator [Save] and see step 15

16.

Estimate the amount of taxable Incapacity Benefit using either the

• Details provided on the form
   
  Or

• P242 chart

17.

Use the CONTACT HISTORY screen to show the following details

• Individual was claiming incapacity benefit

• Enter the date the benefit commenced

• Enter the date the benefit ceased

• Enter the amount of estimated incapacity benefit received

18.

• Enter the estimated Incapacity Benefit into the TAXABLE SOCIAL SECURITY BENEFITS screen [Save], see PAYE130075 

• [Submit] the IABD screen

• Review the TAX CODE DETAILS screen, see PAYE11130 and [Submit]

• Review the EDIT EMPLOYMENT ALLOCATION screen to consider the basis of operation for the tax code(s) to be issued, see PAYE13115 and [Submit] to issue the revised tax codes

• Consider whether a revised tax code should be issued, see PAYE61205 

• If no further action is required destroy the correspondence

Note: When issuing a revised tax code review instructions given in ‘Further action after updating employment history’ at PAYE64030 

19.

Use the CONTACT HISTORY screen to show

• Individual was not working or claiming benefits

• The start and end dates covered by the correspondence

• Consider whether a revised tax code should be issued, see PAYE61205 

• If no further action is required destroy the correspondence

Note: For details of thefurther action to be taken after using this function follow the instructions given in ‘Further action after updating employment history’ at PAYE64030 

20.

Check record for previous UTR

• If not found

• • Refer to Technical officer for advice

• If found, use the CONTACT HISTORY screen to show

• • Individual was self employed

• • Enter the date the individual commenced self employment

• • Enter the date the individual ceased self employment

21.

Use the CONTACT HISTORY screen to show

• The self employment details
   
  And then

• Follow the guidance given in ‘Individual continues to be self employed’ at PAYE61070 

22.

Refer to decision tree in SEES, headed RESIDENCE - Can I issue P85 or P86
 
Or

In areas of difficulty, refer to Technical officer