PAYE73036 - PAYE operation: simplified deduction schemes: new employee (Action Guide)
Where you receive form P16A from the employer, follow steps 1
- 7 below. The guide is presented as follows
| P45(3) not received | Steps 1 - 3 |
| P45(3) received | Step 4 |
| All cases | Steps 5 - 7 |
For details of how to access any of the COP functions, use
the [Index of Functions] button on the left of the screen.
P45(3) not received
- Use COP Function TI to look for the main source taxpayer record
- If you find it, use COP Movements Function MA (as though you
had form P45(3)) to move responsibility for the record
- If you do not find it, use COP Movements Function MS to set up a taxpayer record
Go to step 5
P45(3) received
- Use COP Movements Function MA to move responsibility for the record
All cases
- Prepare deduction card P12
- Enter the code. Use code suffix ‘T’
- Enter the Week 1 or Month 1 free pay for the code
- Strike through the quarters that have entirely expired
- Use COP Function CD to set the signals
- MCOEMP
- TSFX (to ensure the code suffix ‘T’ is not changed by the computer)
- Send deduction card P12 to the employer by first class post
