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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: inaccuracies: employee originated P45 inaccuracy

If you

  • find an inaccuracy on a P45 by an employee, for example where it appears the employee has increased the tax paid figure to generate a tax refund

you should

  • withdraw the form P45 from the employer
  • make enquiries to find out the reason for the discrepancy
  • send an immediate report via your senior manager to TAA Liverpool (This content has been withheld because of exemptions in the Freedom of Information Act 2000) with the

    • form P45, and
    • case papers.