Skip to content
Solved
SearchBrowse
Sign in

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 242 - P46 - code in use is not as expected

PAYE61170 | Employment maintenance: create employment: work item 242 - P46 - code in use is not as expected

From HM Revenue & Customs · PAYE Manual

Work item 242 is created when

  • P46 starter information is received and processed from a non RTI employer with a date of commencement in either the current or previous tax year and the tax code on the captured form P46 does not match the tax code expected for the statement ticked

The work item is created so the current year’s tax code can be reviewed.

Note: If a period of employment is not held for the work item employment you will need to insert a period of employment before reviewing the tax code operated by the employer.

When you insert a period of employment, you must enter the start tax code. Importantly, the start tax code is the tax code operated by the employer when the employment commenced and not the default tax code expected for the class of P46 received.

PreviousNext
PrivacyTerms