When an employment has been incorrectly entered it can be deleted by following steps 1 - 24. This Guide is presented as follows.
| 4. |
If the employment has been created from a P14 |
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- You must not delete an employment which was created from a P14. If the employment is deleted, the P14 national insurance contributions will also be deleted from the individuals account
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Notes: |
| a. |
If two identical forms P14 are received in the same tax year (duplicate forms P14) and two employments exist which both have the same pay, tax and NICS linked, then see step 4 of SPD WI430(AA) and / or SPD WI430(AO). |
| b. |
For TRN cases if the P14 created employment is on the incorrect account then you can delete the employment as NIC&EO cannot access TRN records. |
| 5. |
If the employment created from a P14 is a duplicate period of employment |
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- Review earlier years employment summary of the matching existing employment that has not been created from the CY-1 P14
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If pay and tax has not been posted to the matching employment, see next action point, otherwise see step 6 |
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- Select the Edit Record icon next to the duplicate period of employment which has not been created from the CY-1 P14
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- Note the employment information, that is works number, date of commencement, indicators set and so on
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- Update the CONTACT HISTORY screen in accordance with PAYE105020 advising the employment was deleted as it was a duplicate period
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- Select the Edit Record icon next to the period of employment created from the P14
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- Update the employment created from the P14 with information noted from the duplicate employment and [Save]
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- Update the CONTACT HISTORY screen in accordance with PAYE105020
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Notes: |
| a. |
Only amend the works number if a works number is not already held on the employment created from the P14. |
| b. |
When inserting or amending a works number do not use the ‘#’ symbol anywhere in the Works No field. |
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- When the employment record has been updated consider whether reconciliation can be triggered (PAYE93000) or revised tax code is required (PAYE61205)
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| 6. |
If pay and tax has been posted to the matching employment |
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- Select the Edit Record icon next to the matching employment in the tax year with P14 details posted against it
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- Select cessation source ‘User’ and enter the end date as the last day of that tax year, that is, if the P14 received was for 2009-10 tax year use 05/04/2010 and [Save]
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- Update Contact History with action taken in accordance with PAYE105020
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| 7. |
Review the IABD screen to see whether the employment that has been ceased or deleted is linked to benefits; if it is review whether it is correct to delete the employment |
| 8. |
If it is correct to cease or delete the employment |
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- Note when the employment commenced
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- Select the IABD LANDING screen from the side bar
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- Select the year in which the employment commenced
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- Select the Employment Benefit Edit record icon
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- Select the employer drop down menu and select the employment which is to be deleted and [Submit]
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- Remove all benefits linked to that employment and [Save] to return to the IABD LANDING screen [Submit]
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- Update the CONTACT HISTORY screen with action taken
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Repeat this process for all further years the employment was present in by selecting the relevant year |
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- When all benefits have been removed you may be prompted to re-reconcile an earlier year or issue a revised tax code. These should not be performed until after the relevant employment has been deleted, see step 7
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Note: For further information on the completion of IABD see PAYE130020. |
| 9. |
If no benefits are held for the PAYE scheme and it is correct to delete the employment, see step 10 |
| 10. |
Select the EMPLOYMENT SUMMARY screen from the side bar |
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- Select the Edit record icon next to the entry to be deleted
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- Press the [Delete] button on the EMPLOYMENT DETAILS screen
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| 11. |
A message requesting confirmation will be displayed |
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If you select no
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- You will be returned to the EMPLOYMENT DETAILS screen
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If you select yes
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- All employment tax years linked to the employment will be deleted
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| 12. |
Review whether a revised tax code need to be issued, see ‘Review code’ at PAYE61205 |
| 13. |
Update the CONTACT HISTORY screen in accordance with PAYE105020 |
| 17. |
If a JSA employment has been created from form P14 which can be matched to an existing JSA employment because |
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- (This text has been withheld because of exemptions in the Freedom of Information Act 2000) a matching JSA employment is held with a previous employers PAYE reference
Or
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- The P14 has been created with a previous employers PAYE reference and a matching JSA employment is held (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
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| 18. |
If the JSA employment commenced in CY-1 |
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- Delete the JSA employment which was not created from the P14
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- Update the CONTACT HISTORY screen in accordance with PAYE105020 advising JSA employment was deleted as it was a duplicate period. Go to step 20
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| 19. |
If the JSA employment commenced earlier than CY-1 |
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- Select the Edit Record icon next to the JSA employment that was not created from form P14
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- Enter the date of leaving as 05/04/CY-2, except when a CY-3 or earlier reconciliation is being made, when the date of leaving should be 5 April of the first year there is a duplicate JSA employment created from a P14
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- Set cessation source to ‘User’, [Save]
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- Update the CONTACT HISTORY screen in accordance with PAYE105020 to show the 2 periods of JSA employment are one continuing source. Go to step 20
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| 20. |
When employment records have been updated, see PAYE93000 if reconciliation can now be triggered |
