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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employment maintenance: in-year forms and data capture: introduction

In-year forms

When an employer joins RTI all starting and leaving information for employments is received as part of the employer’s Full Payment Submission (FPS). See PAYE5025

Note:  If any forms P45 or P46 are received in HMRC and the employer is in RTI, they should not be captured as this could incorrectly lead to e-filing penalties.