PAYE65031 - employment maintenance: employment agencies: receipt of form P46 - agency worker (Action Guide)

When you receive form P46 in respect of an agency worker, follow steps 1 - 20. below The guide is presented as follows

Initial action	Steps 1 - 7
Capture details	Steps 8 - 12
Code operated is the expected code for P46 Statement B	Steps 13 - 16
Code operated is not the expected code for P46 Statement B	Steps 17 - 20

Note: All P46 carbon copies should be detached from the form P46 and sent to NICO

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. If the employer reference is missing and you do not know the reference

And then

Note: For more information on the use of Function EI see PAYE22000 onwards

2. Use TBS Function FIND TAXPAYER first then COP Function TI to check whether a taxpayer record exists using NINO, name and / or address to search

Note: For more information on using the refined search facility see PAYE102000 onwards

3. If a record is found note the NINO, employer reference and Management Unit number on the form

Note: For more information on using the refined search facility see PAYE102000 onwards

4. If a

5. Use Function BG or TD to view the record and then

Note: For more information about using Function BG see PAYE101000 onwards

6. If the main source is

7. Use Function MA and follow the guidance given in PAYE62026

Capture details

8. Use Function MS (Class 3) to create a new sub source record and then

9. If the employer is operating code Personal Allowance on a Week 1 / Month 1 basis

Note: If the CY+1 code is amended after Annual Coding you must issue a separate form P2 with the Customer Service note for CY+1 and if the supplementary review has been run, issue a form P6 to the employer

10. If the employer is not operating the code Personal Allowance on a Week 1 / Month 1 basis

Note: If the CY+1 code is amended after Annual Coding you must issue a separate form P2 with the customer service note for CY+1 and if the supplementary review has been run, issue a form P6 to the employer

11. Use TBS Function FIND TAXPAYER to check whether a record already exists in TBS. Where a TBS record already exists you will need to consider whether any designatory changes are needed to the TBS record using TBS Functions

Note: For more information see PAYE100000 onwards

And then

Notes:

Where a NINO is not known enter ‘P’ in the NINO / Register No field to have a temporary reference number allocated by the computer. For more information see PAYE60035

If the new main source record and existing sub source record are at the same employer reference you must have a different works number for each employment. For more information see PAYE60050

12. Use Function TA to set the SUB signal and then follow steps 13 - 20

Code operated is the expected code for P46 Statement B

13. If the employer is operating Personal Allowance on a Week1 / Month 1 basis

14. If the employment commenced between the 6 April and 15 June

15. If the employment commenced after the 15 June

And then

16. Use Function MR to update the employment history

For the entry required in this situation follow PAYE64016

Code operated is not the expected code for P46 Statement B

17. If the employer is not operating Personal Allowance on a Week1 / Month 1 basis

18. If the employment commenced between the 6 April and 15 June

19. If the employment commenced after the 15 June

20. Use Function MR to update the employment history

For the entry required in this situation see PAYE64016