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Contents

Official guidance
PAYE Manual

PAYE60000 · Employment maintenance: in-year forms and data capture

  • PAYE60001 · Introduction
  • PAYE60035 · Work item 49 - temporary record created - trace / maintain / merge
  • PAYE60036 · Work item 49 - temporary record created - trace / maintain / merge (Action Guide)
  1. Employment maintenance: in-year forms and data capture: contents
  2. Employment maintenance: in-year forms and data capture: introduction

PAYE60001 | Employment maintenance: in-year forms and data capture: introduction

From HM Revenue & Customs · PAYE Manual

In-year forms

When an employer joins RTI all starting and leaving information for employments is received as part of the employer’s Full Payment Submission (FPS). See PAYE5025

Note: If any forms P45 or P46 are received in HMRC and the employer is in RTI, they should not be captured as this could incorrectly lead to e-filing penalties.

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