PAYE65035 - employment maintenance: employment agencies: agency schemes - further action

Offices responsible for processing have difficulty deciding which office should have responsibility for the taxpayer’s main source record in agency schemes.

In order to prevent the unnecessary movement of records and subsequent production of forms P43(T) a 'workaround' has been devised to counteract the problems caused by agency workers who are registered with more than one agency or have a live claim to Jobseekers Allowance.

As a result of using this ‘workaround’ you may receive sub source deletion printouts and 'Agency Sub record' E-forms relating to agency sub source records.

Sub Source Deletion Printouts

When Function ML is used to enter P45(1) leaving details on a sub source record, the record is

• Deleted from the computer

And

• A sub source deletion printout is produced

The sub source deletion printout shows the taxpayer’s

• Coding history
• Employment history

And

• Any essential notes (E Notes) that have been entered on the record

The sub source office should forward the deletion printout to the main processing office

Agency Sub record E-form

Following the creation of an agency employment sub source record, an 'Agency Sub record' E-form (previously Electronic Mail Form P216) should be issued to the main processing office with the following details

• Confirmation that a new sub source record has been created
• Date the employment or Job Seekers Allowance started
• Code being operated at agency employment