PAYE61001 - Employment maintenance: create employment: introduction

The PAYE Service holds one record for each individual and all employments that an individual has are held on that single record. If an individual has more than one source of income, the main source is recorded as the primary employment and any further periods of employment are recorded as secondary employments.

When an in-year form is captured through the DATA CAPTURE screen or a form is sent online, the PAYE Service will automatically set the status of the record created depending on how the form has been completed.

If the PAYE Service is unable to automatically update the individual’s record a work item will be produced so the individual’s record can be reviewed and updated manually.

From 29 June 2009, the PAYE Service will be the only computer system you can use to enter starting details from the following forms onto a taxpayer’s record using the IN-YEAR FORMS AND DATA CAPTURE screen

• P46
• P45(3)
• P45(3) LDN
• P45(3) LDS
• P45(3) SUBS

When a form is captured it will update the individual’s record over night through the TRACE AND MATCH process. If the form cannot be matched to an existing record or is matched to more than one record a temporary record will be created with a Temporary Reference Number and work item 49 will be produced so the temporary record can be reviewed, see PAYE60035.

Not all forms can be captured through the DATA CAPTURE screen. In addition to forms being captured through the DATA CAPTURE screen you will also be able to enter starting details provided from the following sources directly on to the individual’s record using the VIEW & EDIT EMPLOYMENT DETAILS screen and the INSERT EMPLOYMENT DETAILS screen from the EMPLOYMENT SUMMARY screen.

• Letter - from employer / individual / agent
• Telephone call - from employer / individual / agent
• P46(IB)
• P46(LS)
• P60
• P92
• P46(Pen)

Note: When you update the PAYE Service, for example inserting an employment or issuing a code, you will be prompted to make a contact history note for every update made see PAYE105015.