PAYE64026 - Employment maintenance: maintain employment: receipt of telephone call, letter or form P91 for gaps in employment history (Action Guide)

To update an individual’s record where information is received for a gap of 10 weeks or more in employments follow steps 1 - 22 below. The guide is presented as follows.

Initial action	Steps 1 - 2
Casual earnings	Steps 3 - 4
Previous income over the NIC lower earnings threshold	Steps 5 - 10
Previously claiming Jobseeker’s Allowance	Steps 11 - 14
Previously claiming Incapacity Benefit	Steps 15 - 18
Not earning / no taxable income	Step 19
Previously self employed	Step 20
Continuing self employment	Step 21
Individual abroad	Step 22

Initial action

1.	Select the EMPLOYMENT SUMMARY screen to view the relevant year in more detail
2.	Before proceeding, check the CONTACT HISTORY screen to view notes and to check previous actions taken

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Casual earnings

3.	Estimate the amount of casual earnings using the details provided on the correspondence. Use the CONTACT HISTORY screen to show the following details
	Employer’s name
	The commencement date given on the correspondence you are dealing with
	The leaving date given on the correspondence you are dealing with
	The amount of casual earnings income
	Note: A definition of Casual Earnings can be found at PAYE130035.
4.	View IABD LANDING screen
	Note: Before issuing a revised code consider the individual’s employment history and the previous tax codes operated during the year, see PAYE61205.
	Enter the individuals casual earnings in the Earnings screen and [Save]
	Enter the amount of estimated income onto the IABD screen, see PAYE130035
	Review the TAX CODE DETAILS screen, see PAYE11130 and [Save]
	[Submit] the IABD LANDING screen
	Review the EDIT EMPLOYMENT ALLOCATION screen to consider the basis of operation for the tax code(s) to be issued, see PAYE13115 and [Submit] to issue the revised tax codes
	And after you have considered if any further action is needed
	Destroy the correspondence

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Previous income over the NIC lower earnings threshold

5.	Use the TRACE EMPLOYER screen to trace the employer reference
6.	If you find an employer reference
	Note the employer name and reference number on the correspondence And then
	Go to step 7
	Note: For more information about using the TRACE EMPLOYER screen see at PAYE120020 onwards.
7.	View EBS for the previous employers telephone number
	Telephone the employer for commencement and / or leaving information, works number and if employment is still live ESTPAY
8.	Select the [Insert] button on the EMPLOYMENT SUMMARY screen
	Use the INSERT EMPLOYMENT DETAILS screen to insert the employment using information supplied by the employer and from the P91
	Review the individuals employment record to determine whether a Primary or Secondary record should be created
	Set the creation source to User
	Consider whether a revised tax code should be issued, see PAYE61205
	If no further action is required destroy the correspondence
	Notes:
a.	When inserting a works number do not use the ‘#’ symbol anywhere in the Works No field.
b.	For details of the further action to be taken after using this function follow the instructions given in, ‘Further action after updating employment history’ at PAYE64030.
9.	If you are unable to telephone the employer
	Issue form P44 and / or P43 (SEES)
	Write to the individual to request P45 Parts 2 and 3
	Update the individuals record with other information supplied on the P91
	Update the CONTACT HISTORY screen with action taken
	Consider whether a revised tax code should be issued, see PAYE61205
	If no further action is required destroy the correspondence
10.	If you do not find an employer reference
	Contact the individual for additional information
	Attach a copy of the letter with the correspondence and file in the DR
	Update the CONTACT HISTORY screen with action taken
	Consider whether week 1 / month 1 tax code should be issued if not in operation see PAYE61205

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Previously claiming Jobseeker’s Allowance

11.	If the individual has provided P45 Part 1a information and a period of JSA employment is not held on the employment record
	Select the [Insert] button on the EMPLOYMENT SUMMARY screen
	Create a Secondary employment using information provided on the P45 1a
	Set the JSA indicator
	Enter the leaving details provided [Save] see step 14
12.	If the individual has provided P45 Part 1a information and a period of JSA employment is held
	Select the Edit Record icon next to the JSA employment
	Enter the leaving details provided on the P45 Part 1a [Save] see step 14
13.	If the individual has not provided P45 Part 1a information and the individual has not requested their tax code to be reviewed
	Take no further action; Job Centre Plus Office will issue a P45 Part 1 approximately 6 - 8 weeks after the claim ceased Or if the individual has requested their tax code to be reviewed
	Request P45 Part 1a And after you have considered if any further action is needed
	Destroy the correspondence
14.	View the IABD LANDING SCREEN
	Note: When issuing a revised tax code review instructions given in ‘Further action after updating employment history’ at PAYE64030.
	Enter the individuals Employment Estimated Earnings, see PAYE130045 and [Submit]
	[Submit] IABD LANDING screen
	Review the TAX CODE DETAILS screen, see PAYE11130 and [Submit]
	Review the EDIT EMPLOYMENT ALLOCATION screen to consider the basis of operation for the tax code(s) to be issued, see PAYE13115 and [Submit] to issue the revised tax codes
	Update the CONTACT HISTORY screen in accordance with PAYE105020 And after you have considered if any further action is needed
	Destroy the correspondence

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Previously claiming Incapacity Benefit

15.

If a period of Incapacity benefit is not held on the employment record

Select the [Insert] button on the employment summary screen

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Create a ceased secondary employment using information supplied on the P91

Set the potentially ceased indicator [Save] and see step 15

16.

Estimate the amount of taxable Incapacity Benefit using either the

Details provided on the form

Or

P242 chart

17.

Use the CONTACT HISTORY screen to show the following details

Individual was claiming incapacity benefit

Enter the date the benefit commenced

Enter the date the benefit ceased

Enter the amount of estimated incapacity benefit received

18.

View IABD screen

Enter the estimated Incapacity Benefit into the TAXABLE SOCIAL SECURITY BENEFITS screen [Save], see PAYE130075

[Submit] the IABD screen

Review the TAX CODE DETAILS screen, see PAYE11130 and [Submit]

Review the EDIT EMPLOYMENT ALLOCATION screen to consider the basis of operation for the tax code(s) to be issued, see PAYE13115 and [Submit] to issue the revised tax codes

Consider whether a revised tax code should be issued, see PAYE61205

If no further action is required destroy the correspondence

Note: When issuing a revised tax code review instructions given in ‘Further action after updating employment history’ at PAYE64030.

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Not earning / no taxable income

19.	Use the CONTACT HISTORY screen to show
	Individual was not working or claiming benefits
	The start and end dates covered by the correspondence
	Consider whether a revised tax code should be issued, see PAYE61205
	If no further action is required destroy the correspondence
	Note: For details of the further action to be taken after using this function follow the instructions given in ‘Further action after updating employment history’ at PAYE64030.

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Previously self employed

20.	Check record for previous UTR
	If not found
	Refer to Technical officer for advice
	If found, use the CONTACT HISTORY screen to show
	Individual was self employed
	Enter the date the individual commenced self employment
	Enter the date the individual ceased self employment

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Continuing self employment

21.	Use the CONTACT HISTORY screen to show
	The self employment details And then
	Follow the guidance given in ‘Individual continues to be self employed’ at PAYE61070

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Individual abroad

22.	Refer to decision tree in SEES, headed RESIDENCE - Can I issue P85 or P86 Or
	In areas of difficulty, refer to Technical officer

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