PAYE68066 - employment maintenance: movements browser: work list - P46 rejections (Action Guide)
To deal with the Work List items created where the taxpayer
record cannot be set up automatically, follow steps 1 - 22 below.
The guide is presented as follows
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.
The NINO is missing or invalid
Note: The computer process will only create records with a temporary number for those Statement A forms captured by the browser. Forms that have been submitted by the EDI or FBI processes and the NINO is missing or invalid will appear on this Work List
- Use TBS Function FIND TAXPAYER first then COP Function TI to find the missing NINO using the name and / or address to search
Note: For more information on using the refined search facility see ‘Finding A Taxpayer Record’ at PAYE102000 onwards
Or
Contact the employer for the details
- If you cannot find a taxpayer record
- Treat the work item as a form P46
- Use Function MS to set up a new record
And depending on the class of P46 shown
- Follow the instructions in the appropriate Action Guide at ‘Receipt Of Form P46 (Action Guide menu)’ at PAYE60021
Then
- Delete the item from the Work List
- If you find a taxpayer record
- Treat the item as a form P45(3)
And
- Follow the guidance in ‘Receipt Of Form P45(3) And P46 Statement B (Action Guide)’ at PAYE62026
Then
- Delete the item from the Work List
A main record already exists
- Follow the instructions in ‘Function MS Prime Format Error Messages (Action Guide)’ at PAYE60048
Then
- Delete the item from the Work List
A P204 record already exists at the employer reference shown
- Follow the instructions in ‘P204 Record Exists At Same Reference (Action Guide)’ at PAYE60042
Then
- Delete the item from the Work List
A sub-source record already exists at the employer reference shown
- Follow the instructions in ‘Sub Source Record Exists At Same Reference’ at PAYE60043
Then
- Delete the item from the Work List
A live employer cannot be found at the reference shown
- Check the reason for a record being set up in these
circumstances
- If the employer is now live
- Ask the Employer section to reopen the scheme
And then once the scheme has been reopened
- Resubmit the P46
- If the employer record has been transferred
- Take a print of the form and pass it to the new office
- If the employer record is not live or transferred
- Use Function TI to trace the office that holds the current taxpayer record
- If you can trace the taxpayer record
- Take a print of the form and pass it to the current office
- If you can not trace the taxpayer record
- Delete the item from the Work List
Data from employer is invalid or incomplete
Note: The computer process checks that all the required data is present on the input record. If any is missing then the whole input record is printed out
- Contact your employer for the missing information
- If you obtain all the missing information
- Update the appropriate fields on the browser fields with the information obtained
And
- Select the [Submit] button
- If you are unable to obtain all the missing information
- Use Function MS to set up a new record
Then
- Delete the work item
Note: For more information on forms P46 and the use of Function MS see ‘Employment Starters’ at PAYE60000 onwards
A record already exists for this taxpayer with the same works no
- Follow the instructions in the appropriate Action Guide listed in ‘Function MS (Action Guide menu)’ at PAYE60041
And then
- Delete the work item
A record already exists for this taxpayer at this employer
- Follow the instructions in the appropriate Action Guide listed in ‘Function MS (Action Guide menu)’ at PAYE60041
And then
- Delete the work item
A similar record for this taxpayer has been processed earlier today
Note: The P46 details have already been sent and processed
- Use Function TD to view the record
- If the employment details are identical
- Take no further action
And
- Delete the work item
- If the employment details are not identical
- Contact the employer to establish the employment situation
- Follow the instructions in the appropriate Action Guide listed in ‘Function MS (Action Guide menu)’ at PAYE60041
And then
- Delete the work item
The taxpayer name is too long
- The combination of title, initials, surname and honours must not exceed 28 characters including any spaces. If it does you should
- Abbreviate the entries on the form so as not to exceed the limit of 28 characters. For example The Right Honourable the Lord Gorman would be entered as
In the Title field – The Rt Hon the Lord
In the Surname field – Gorman
And then
- Resubmit the P46 by selecting the [Submit] button
- Use Function NO to make a note of the taxpayer’s full name on the taxpayer’s record
