PAYE68025 - employment maintenance: movements browser: capturing forms P46 onto the browser


The P46 capture screen has been developed to closely represent the paper form for familiarity and ease of use.

The following forms are not suitable for capture by the browser

  • Forms where there are no details in the ‘PAYE Reference’ boxes and / or the ‘Surname’ box
  • Forms where a date of commencement is not shown

Note: If the employee has not completed either Statement A, Statement B or Statement C on the form P46 you must treat it as a Statement C

Once the onscreen P46 has been completed, selecting the [Submit] button will bring up a new blank P46 screen together with a note at the top to let you know ‘The form was successfully submitted’.

There are two levels of validation on the capture screens and any validation errors are highlighted on the screen with an explanation of the error. System help is available onscreen to identify what corrections may need to be made.

It is possible to capture a form with a validation error by using the [Accept] button. If you do decide to accept the error then the form will appear on the appropriate Validation Failure Work List for further review.

After checking and verifying the data, computer processes will create a taxpayer record containing the details from the P46.

Main source records are created for

  • P46 Class 1 (Statement A)

Or

  • Class 2 (Statement B) cases

Sub source records are created for P46 Class 3 (Statement C) cases.

Work List items are created

  • If a record cannot be set up
  • If a file is to be prepared
  • If the P46 code operated is not as expected for the class

All Work List items and printouts must be worked.

P46 Class 2 cases - automatic request for transfer of record

Before setting up a record for Class 2 cases the computer process will

  • Check whether there is an existing record

And if there is

  • An automatic request is made to move it

This processing is then carried out by the transfer process and not by the automatic setting up process.

The Work List item or printout is evidence that a record has been set up. Whole case working is not possible for P46 cases captured by the browser or received by EDI / FBI. These Work List items and printouts are your first indication that the responsibility for the taxpayer record is now held in your office. Failure to deal with these Work List items and printouts may delay restoration of cumulative coding, which could have customer service implications.

If a record cannot be set up

If a record cannot be created, a Work List item is created and will show one of the following messages

  • The NINO is missing or invalid
  • A main record already exists in the region
  • A P204 record already exists at the employer reference shown
  • A sub-source record already exists at the employer reference shown
  • A live employer cannot be found at the reference shown
  • Data from employer is invalid or incomplete
  • A record already exists for this taxpayer with the same works no
  • A record already exists for this taxpayer at this employer
  • A similar record for this taxpayer has been processed earlier today
  • The taxpayer name is too long

In addition to the above, a Work List item is created where the employer sends in a P46 but does not use the correct code for the class of P46 submitted. The computer process checks the code entered against the code it expects for the P46 class. Where it differs, a Work List item is created with the message

  • A CHECK OF THE CODE NUMBER ENTERED FROM THE P46 HAS REVEALED THAT IT IS NOT THE ‘EXPECTED’ CODE FOR THE P46 CLASS INPUT – CODE ON P46…..