PAYE68072 - employment maintenance: movements browser: review code (Action Guide)

To consider messages that appear under this category follow steps 1 - 20 below. The guide is presented as follows

The code on the record is not an operated code	Steps 1 - 3
This is a Wk1 / Mth1 basis code - can you restore cumulation	Steps 4 - 8
The code on the record does not agree with the code on the P45(3)	Steps 9 - 13
Has the employer been notified of CY+1 code	Step 14
There is a gap of ten weeks or more between leaving the old employment	Steps 15 – 16
Code on the P46 is not the expected code	Steps 17 - 20

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

The code on the record is not an operated code

Use Function CD to check if there is a potential underpayment
If there is a potential underpayment

Take no further action
Delete the work item

If there is not a potential underpayment

Pass a copy of the form and any papers to the appropriate officer to review for priority repayment or Informal Calculation

This is a Wk1 / Mth1 basis code - can you restore cumulation

Use Function MR to look at the employments for the current year. If you are satisfied that you have complete employment history (ignoring gaps of less than 10 consecutive weeks) from 6 April CY to the start date with your employer
Use Function TT to check if the taxpayer has underpaid tax, using the week number in which the date the latest employment commenced falls
If the taxpayer has not underpaid tax (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Use Function CD to

Issue the correct code on a cumulative basis
Issue form P2 to the taxpayer
Issue form P6 to the employer including previous pay and tax details

Delete the work item

If the taxpayer has underpaid tax (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Leave the code on a week 1 / month 1 basis
Use Function TA to delete the POTA signal if set
Delete the work item

If you do not have the complete employment history (ignoring gaps of less than 10 consecutive weeks) from 6 April CY to the start date with your employer

Use Function MR to update the taxpayer’s employment history that form P91 was issued
Use Function NO to make an Essential Note (Enote) of the action you have taken

Note: Do not contact the preceding Processing Offices’ for outstanding P45 part 1 details unless the customer queries their current tax code

Delete the work item

The code on the record does not agree with the code on the P45(3)

For codes with suffix H, L, P, V, A, J, Y if the employer has amended the code using the P9X instructions and made an item 11 entry on the P45(3)

Use Function CD to

Issue form P2 to the taxpayer
Issue form P6 to the employer with the correct code

If the employer is using Personal Allowance on a Week1 / Month1 basis but the P45(3) shows the old code

Use Function CD to

Issue form P2 to the taxpayer
Issue form P6 to the employer with the correct code

For more information on the circumstances in which this will happen see ‘Employer Responsibilities’ at PAYE60010, PAYE61010, PAYE62010 and PAYE63015

Delete the work item

Where the code on the record and the P45(3) are the same and the suffix on the P45(3) is T, but the suffix on the record is not T

Use Function CD to

Issue form P2 to the taxpayer
P6 to the employer with the correct code and suffix

Delete the work item

For all other cases pass a copy of the form and any papers to the appropriate officer to

Use Function CD to review the coding record and if necessary

Issue form P2 to the taxpayer
Issue form P6 to the employer on a Week1 / Month1 basis

And then

Send E-Form - Standard Form 41A to send an enquiry to the previous Processing Office to establish the reason for the discrepancy

And

Delete the work item

When the reply is received the appropriate officer should

Use Function CD to review the coding record and if appropriate

Issue form P2 to the taxpayer
Issue form P6 to the employer on a cumulative basis

And then

Retain the papers in accordance with your normal office practice

Has the employer been notified of CY+1 code

If the record is transferred before 5 April and next year’s code on the record is different from this year’s code, and the supplementary code issue has been done

Use Function CD to issue form P6 to the employer showing the code for CY+1

And then

Delete the work item

There is a gap of ten weeks or more between leaving the old employment

Use Function MR to view the taxpayer’s employment history
Where there are gap(s) in employment(s) of ten weeks or more

Issue form P91. Where the gap starts in an earlier year the P91 should be issued for the full period. Make an E Note (P91 issued re gap from DD/MM/YY to DD/MM/YY)
Use Function MR to show the issue of the form(s)

And then

Delete the work item

Note: For the entry required in this situation follow the instructions in ‘Entries To Be Made Following Issue Of Form P91 (Action Guide)’ at PAYE64016

Code on the P46 is not the expected code

If a GCD record was created and code 522LX is shown on the work item

Use Function CD to give the Personal Allowance on a cumulative basis for CY with previous pay 0 and tax 0.00
Go to step 20

If a GCD record has been created and code 522L, BR or BR X is shown on the work item and

The employment commenced between 6 April and 15 June

Use Function CD to give the Personal Allowance on a cumulative basis for CY with previous pay 0 and tax 0.00
Go to step 20

The employment commenced after 15 June

Issue form P91 from 6 April to the day before the employment commenced
Update MR to show P91 issued and date of issue
Issue P2 and P6 showing Personal Allowance on a week 1 / month 1 basis
Go to step 20

If a SUB record has been created and code 522L, 522LX or BR X is shown on the work item

Trace the GCD record on TBS and update TA with the PAYE reference

If the employer was operating Personal Allowance on a cumulative basis or a non cumulative basis

Issue P2 and P6 showing BR on a week 1 / month 1 basis
Send an Eform to the main source office, if live, to advise the date the employment commenced and the code being operated
Make an Enote to show record set up from M2003 P46 Statement C and the action taken
Go to step 20

If the employer was operating BR X

Update Function CD to show code BR X but enter N in P6 box and M in P2 box
Send an Eform to the main source office, if live, to advise the date the employment commenced and the code being operated
Go to step 20

Review Clearance Guidance (CS) following the instructions given in ‘Further action after using function MS (Action Guide)’ at PAYE60047

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