PAYE73020 - PAYE operation: simplified deduction schemes: employee leaves

When an employee leaves, the employer will send in the deduction card P12. The Employer section will update the NPS record to show

• Total pay and tax
• The first and last pay days
• The name and address of any new employer

The Employer section must 

• Use the VIEW AND EDIT EMPLOYMENT DETAILS screen to enter the

• • Date of leaving
  • Week or month number for the date of leaving
  • Operated code on a Week 1 or Month 1 basis
  • Pay and tax figures

• • Set cessation source as ‘user’
  • Update the CONTACT HISTORY screen to show record created from P12

• Use the PAYE Service INSERT EMPLOYMENT DETAILS screen to create the new employment if the new employer details are shown, see ‘New employee (Action Guide)’ at PAYE73036 
• File the form P12R from the Employer section in the P45(1) box

• Use the details on form P12R to calculate any repayment

• File the form P12R from the Employer section with the claims papers