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PAYE61186 | Employment maintenance: create employment: capture form P60 (Action Guide)

From HM Revenue & Customs · PAYE Manual

A P60 / P60U can be captured on to the individual’s record by following steps 1 - 13. This guide is presented as follows.

Note: When dealing with a claim for an early repayment see PAYE91015.

Steps 1 - 4

Steps 5 - 9

Steps 10 - 13

Initial action

1. Select the EMPLOYMENT SUMMARY screen to view the relevant employment

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

3. Check P14 SUMMARY and PAY AND TAX SUMMARY for any unlinked P14s

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

Update the record

5. If there is a matching period of employment on the individual’s record for the P60 / P60U PAYE reference and the individual has claimed an early repayment

  • Select the Edit Record icon next to the relevant employment on the EMPLOYMENT SUMMARY screen

6. Select the INSERT P60 PAY & TAX DETAILS screen

  • Select the year the P60 / P60U details are to be entered for

  • Update the individual’s record with the P60 / P60U details

7. If there is no matching period of live employment on the individual’s record for the P60 PAYE reference and the individual has claimed an early repayment

  • From the EMPLOYMENT SUMMARY screen press the [Insert] button

  • Use the INSERT EMPLOYMENT DETAILS screen to create a primary or secondary employment for the PAYE reference on the individuals record using details on the P60

Note: When inserting an employment from a P60U, you should ensure the JSA indicator check box is ticked.

  • Set creation source as P60 [Save]

8. Select the Edit Record icon against the created employment on the EMPLOYMENT SUMMARY screen

9. Select the INSERT P60 PAY & TAX DETAILS screen

  • Select the year the P60 / P60U details are to be entered for

  • Update the individual’s record with the P60 details

Create P60 from a P14

10. Select EMPLOYMENT SUMMARY screen for the year the P60 relates

11. Select EMPLOYMENT DETAILS screen for the correct employment

  • Select action link ‘Insert P60 from unlinked P14’

  • If the employment already has a P14 linked to it, the message ‘linked P14 already exists, P60 not created’ will appear

  • Select the correct unlinked P14

12. The P60 screen will be displayed

  • Tax year

  • Tax code

  • Week 1 / Month 1 indicator

  • Pay this employment

  • Tax this employment

  • Total pay for the year

  • Total tax for the year

  • If it is correct, select Save. If not cancel out and start again

13. If no unlinked P14s exist for that tax year a message ‘No unlinked P14s found for the tax year’ will appear

Note: The PAYE employment reference and name will be for the employment for which the P60 is being created, not the details from the unlinked P14.