PAYE93085 - Reconcile individual: end of year reconciliation: P92 and gaps in employment

Form P92 should no longer be issued to an individual where there are any gaps in their employment history that exceed 10 consecutive weeks in any one tax year.

If there is a gap in employment not covered by a P14, you are no longer required to make enquiries into the employment gap. You can assume the information shown on the PAYE Service is correct and you should proceed to reconcile the case. If an unexpected P14 is received, the PAYE Service will automatically re-reconcile the case.

If exceptionally you receive a form P92 or information on any employment gap, you should review and update the individual’s record in IABD with the information that has been received. You should then consider whether end of year reconciliation action can be taken.

Information on how to capture the information from form P92 is given at PAYE61196.