PAYE68056 - employment maintenance: movements browser: work list - P45(3) rejections (Action Guide)


To deal with the exception messages produced where the taxpayer record cannot be automatically transferred, follow steps 1 - 23 below. The guide is presented as follows

Data from the employer is invalid or incompleteStep 1
No main taxpayer record can be found with a matching NINO at the old referenceStep 2
No main taxpayer record can be found with a matching nameSteps 3 - 5
A P204 record already exists at the new referenceStep 6
A main record already exists at the new referenceStep 7
Taxpayer’s other record requires Wks No / Branch etc entrySteps 8 - 9
Wks No / Branch etc entry requiredSteps 10 - 11
Taxpayer’s other record has same Wks No / Branch etc entrySteps 12 - 14
No live employer can be found at this referenceSteps 15 - 20
No P204 record can be locatedSteps 21 - 23


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

Data from the employer is invalid or incomplete

Note: Cases which were originally captured as a form P46 will only display the previous employer reference, NINO and the taxpayer’s name in the upper section of the form. In these circumstances the remainder of the form must be completed with the new employer reference and date of commencement to enable processing to continue. Otherwise

  1. Contact the employer for the missing information and then
  • Update the browser fields with the necessary information

And where there are no other rejection messages to consider

  • Select the [Submit] button

No main taxpayer record can be found with a matching NINO at the old reference

  1. Follow the instructions given in ‘Receipt Of Form P45(3) And P46 Statement B (Action Guide)’ at PAYE62026, and then
  • Delete the work item

No main taxpayer record can be found with a matching name

  1. Use Function TI to check the NINO and see where the taxpayer’s record is held, and telephone the employer to ask if there has been a name change
  2. If there has been a name change
  • Use Function MA to transfer the record
  • Delete the work item

And then

  • Use TBS Function AMEND TAXPAYER DESIGNATORY DETAILS to amend the name
  1. If there has been no name change
  • Use Function MS to set up the taxpayer record

And then

  • Delete the work item

Note: Follow the instructions in ‘Receipt Of Form P46: Statement B (Action Guide)’ at PAYE60023

A P204 record already exists at the new reference

Note: A transfer request has already been tried but the transfer has not yet taken place. You therefore have a P204 record at your reference

  1. To decide what action is needed you may need to use
  • Function MA – RETRY

Or

  • Function MA to view the P204 record entries

Follow the instructions in ‘How To Look At Or Amend A P204 (Action Guide)’ at PAYE62041 or ‘How To Use The RE - TRY Facility (Action Guide)’ at PAYE62051

A main record already exists at the new reference

  1. Follow the instructions in ‘Receipt Of Form P45(3) And P46 Statement B (Action Guide)’ at PAYE62026

Taxpayer’s other record requires Wks No / Branch etc entry

Note: A sub source record already exists at the same employer reference without a works number

  1. Telephone the employer for the works number / branch details to enter on to the subsource record

Note: These details must be different to those for the new employment

  1. On receipt of the works number / branch details for the other employment
  • Use Function CD to enter the works number / branch details on to the sub source record

And then

  • Select the [Submit] button

Wks No / Branch etc entry required

Note: A sub source record with a works number already exists at the same employer reference but the details entered for the new employment does not have a works number

  1. Telephone the employer for the works number / branch details for the new employment

Note: These details must be different to those on the other record

  1. On receipt of the works number / branch details for the new employment
  • Update the appropriate field on the browser

And

  • Select the [Submit] button

Taxpayer’s other record has same Wks No / Branch etc entry

Note: There is an existing record at the same employer reference with the same works number

  1. Telephone the employer for the works number / branch details for each employment

Note: These details must be different for each employment

  1. On receipt of the works number / branch details for each employment if the sub source number has changed
  • Use Function CD to correct the works number / branch details
  • Update the appropriate fields on the browser

And then

  • Select the [Submit] button
  1. On receipt of the works number / branch details for each employment if the main source number has changed
  • Update the appropriate field on the browser

And

  • Select the [Submit] button

No live employer can be found at this reference

  1. Check the reason for a record being transferred in these circumstances
  2. If the employer is now live
  • Ask the Employer section to reopen the scheme
  • Resubmit the P45(3) on the browser
  1. If the employer record has been transferred
  • Take a print of the form and pass to the new office explaining that it refers to a rejected P45(3)from the browser Work List

And

  • Delete the work item
  1. If the employer record is not live or transferred
  • Use Function TI to trace the office that holds the current taxpayer record
  1. If you can trace the taxpayer record
  • Take a print of the form and pass to the current office to deal with

And

  • Delete the work item
  1. If you cannot trace the taxpayer record
  • Delete the work item

No P204 record can be located

Note: If the transfer has previously been inhibited because the record in the old Processing Office held unprocessed or cancelled transactions, the automatic process will continue to RETRY

If having got the record the process cannot then find the matching P204 record, this message is produced

  1. Use EBS Function EMPLOYER SCHEME HISTORY to check the employer record under the reference given
  2. If the scheme has been transferred
  • Print the form and pass it to the new office explaining that it refers to a rejected P45(3) on the Movements browser Work List
  1. If the scheme is still live
  • Check the NINO to make sure it is correct – contact the employer if necessary

And then if there is no reason for rejection

  • Check that the district number and employer reference are shown on the form

And then

  • Resubmit the P45(3)