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Contents

Official guidance
PAYE Manual

PAYE61000 · Employment maintenance: create employment

  • PAYE61001 · Introduction
  • PAYE61010 · P45 part 3 overview
  • PAYE61015 · P45 part 3 employer responsibilities
  • PAYE61020 · P46 overview
  • PAYE61025 · Employer responsibilities
  • PAYE61030 · Form P46 statement types
  • PAYE61035 · Receipt of form P46
  • PAYE61040 · Receipt of form P45(3) LDS
  • PAYE61045 · Receipt of form P45(3) LDN
  • PAYE61050 · Employee withholds P45 from new employer
  • PAYE61052 · Create employment from customer correspondence
  • PAYE61055 · Mobilisation and de-mobilisation of forces reservists
  • PAYE61056 · Mobilisation and de-mobilisation of forces reservists (Action Guide)
  • PAYE61070 · Individual continues to be self employed
  • PAYE61075 · Individual ceases to be an annual claims case
  • PAYE61080 · Work item 9 - P46 box A - EMPT inserted as DOC not latest
  • PAYE61105 · Work item 14 - P46 box B EMPT inserted DOC not latest
  • PAYE61140 · Work item 35 - P45 part 3 code in use does not match EMPT record
  • PAYE61145 · Work item 36 - P45 part 3 tax figure in box 13 differs from P45 part 1 figure
  • PAYE61160 · Work item 221 - EXPAT EMPT created
  • PAYE61161 · Work item 221 - EXPAT EMPT created (Action Guide)
  • PAYE61165 · Work item 223 - P46 - in year cessation REPT made for same year
  • PAYE61166 · Work item 223 - P46 - in year cessation REPT made for same year (Action Guide)
  • PAYE61170 · Work item 242 - P46 - code in use is not as expected
  • PAYE61175 · Form P46 (IB)
  • PAYE61180 · Form P46(LS)
  • PAYE61185 · Form P60
  • PAYE61186 · Capture form P60 (Action Guide)
  • PAYE61195 · Form P92
  • PAYE61200 · Work item 76 - P14 cannot be linked to multiple employments
  • PAYE61205 · Review code
  • PAYE61210 · Work item 251 - P14 creates pension / first payment PAYE
  • PAYE61215 · P46(Expat) receipt and post departure EXPAT P14
  • PAYE61216 · P46(Expat) receipt and post departure EXPAT P14 (Action Guide menu)
  • PAYE61217 · Work item 310 - P46(Expat) received - no trace employment (Action Guide)
  • PAYE61218 · Work item 311 - Expat indicator updated on an account (Action Guide)
  • PAYE61219 · Work item 312 - post departure EXPAT P14 - live SA record (Action Guide)
  • PAYE61220 · Work item 313 - post departure EXPAT P14 - no live SA record (Action Guide)
  • PAYE61225 · Work item 430 - P14 can be matched to a single employment with a P14 already linked
  • PAYE61060 · Personal and domestic employees
  1. Employment maintenance: create employment: contents
  2. Employment maintenance: create employment: work item 9 - P46 box A - EMPT inserted as DOC not latest

PAYE61080 | Employment maintenance: create employment: work item 9 - P46 box A - EMPT inserted as DOC not latest

From HM Revenue & Customs · PAYE Manual

Work item 9 is created when a form P46 class A is captured, or equivalent starter information is received on a Full Payment Submission (FPS) from an RTI employer, but the individual’s record already has a live primary employment showing a start date later than the form P46.

The form P46 class A employment will be automatically inserted onto the EMPLOYMENT SUMMARY screen as being potentially ceased.

No amendment is required to the employments listed on the individual’s record for this work item. To clear the work item

  • Review the code in operation, see PAYE61205

  • Update the CONTACT HISTORY screen to show action taken in accordance with PAYE105020

  • Close the work item in accordance with PAYE110075

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