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PAYE61056 | Employment maintenance: create employment: mobilisation and de-mobilisation of forces reservists (Action Guide)

From HM Revenue & Customs · PAYE Manual

When you are notified that a reservist has been mobilised or de-mobilised, follow steps 1 - 9 below. This guide is presented as follows

Steps 1 - 3

Steps 4 - 6

Steps 7 - 8

Step 9

Initial action

1. Select the EMPLOYMENT SUMMARY screen to view current employments held

2. View the entries in more detail by going to the EMPLOYMENT DETAILS screen

3. Before proceeding, check the CONTACT HISTORY screen to view notes and to check previous actions taken

When you are notified a reservist has been mobilised

4. If there is a live primary employment shown on the EMPLOYMENT SUMMARY screen

  • Select the Edit Record icon next to the primary employment

  • Edit the employment to show Employment Type secondary. Then select [Save]

If a secondary employment is not already held for MoD

  • Select the [Insert] button on the EMPLOYMENT SUMMARY screen

  • Use the INSERT EMPLOYMENT DETAILS screen to enter the employment using information supplied by the Ministry of Defence (MoD)

  • Set the Employment Type as Primary

  • Set the creation source as User, then select [Save], see step 9

If a secondary employment is held for the MoD employment

  • Select the Edit Record icon next to the MoD secondary employment

  • Edit the employment to show it is a primary employment, then select [Save], see step 9

  • Amend CY code to week 1 / month 1 basis and issue to the Ministry of Defence as the primary employer, see PAYE61205

  • Amend CY code for the secondary employment to BR week 1 / month 1 basis

5. If no live primary employment is shown on the EMPLOYMENT SUMMARY screen and there is not a secondary employment already set up for the MoD

  • Select the [Insert] button on the EMPLOYMENT SUMMARY screen
    And then

  • Use the INSERT EMPLOYMENT DETAILS screen to insert the employment using information supplied by the MoD

  • Set the Employment Type as primary

  • Set the creation source to user [Save]

  • Consider whether a revised tax code should be issued, if a revised code is required see step 9
    If a revised tax code is not required and you are content no further action is required

  • Update the CONTACT HISTORY screen in accordance with PAYE105020

6. If no live primary employment is shown on the EMPLOYMENT SUMMARY screen but there is a secondary employment set up for the MoD

  • Select the Edit Record icon next to the MoD secondary employment

  • Edit the employment to show it is a primary employment, then select [Save]

  • Consider whether a revised tax code should be issued, if a revised code is required see step 9
    If a revised tax code is not required and you are content no further action is required

  • Update the CONTACT HISTORY screen in accordance with PAYE105020

When you are notified a reservist has been de-mobilised (de-mobbed)

7. If there is a live employment(s) in addition to the reservist employment

  • Select the Edit Record icon next to the primary reservist employment screen

  • Update the reservist employment to show it as the secondary employment, then select [Save]
    And then

  • Select the Edit Record icon next to the secondary employment shown on the CONTACT HISTORY screen as the previous primary or if not shown the secondary employment with the highest ESTPAY

  • Update the secondary employment to show it as the primary employment, then select [Save]

  • Issue a revised code, see step 9

8. If there is no other employment held

  • No update required to the EMPLOYMENT SUMMARY screen

  • Update the CONTACT HISTORY screen in accordance with PAYE105020 showing the individual has been demobilised

Review the tax code

9. 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 Employment Estimated Earnings, see PAYE130045 and select [Save]

  • When IABD is completed [Submit] the IABD LANDING screen

  • Review the TAX CODE DETAILS screen, see PAYE11130

  • Review the EDIT EMPLOYMENT ALLOCATION screen to consider the basis of operation for the tax code(s) to be issued, see PAYE13115

If only MoD employment is held

  • [Submit] to issue the revised tax code

If the code is being reviewed following mobilisation and the primary employment has been made secondary and the MoD employment is now primary

  • Amend CY code to week 1 / month 1 basis and issue to the MoD as the primary employer

  • Amend CY code for the MoD as secondary employment to BR week 1 / month 1 basis

  • [Submit] to issue the revised tax codes

If the code is being reviewed following de-mobilisation and the secondary employment has been made primary and the MoD employment is now secondary

  • Amend CY code to week 1 / month 1 basis and issue to the primary employer

  • Amend CY code for the MoD as secondary employment top BR week 1 / month 1 basis

  • [Submit] to issue the revised tax codes