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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employment maintenance: create employment: create employment from customer correspondence

Employments are created from overnight batch following the processing of starter information included on a Full Payment Submission (FPS) from an RTI employer or in-year forms through DATA CAPTURE screens.

You may receive correspondence from the individual, for example a letter or telephone call, advising you they have an employment which is not currently shown on the EMPLOYMENT SUMMARY screen.

When you receive notification you must consider whether

  • An FPS or in-year starter form has been completed / sent (P46, P45 Part 3, and so on)
  • Sufficient time has been allowed from the date employment commenced to date of notification for the information to be processed
  • A work item is not held in relation to the notified employment which needs to be worked

If you are content that sufficient time has been allowed for an in-year form or FPS starter information to be processed and the new employment is not under review, for example a work item

  • You can create an employment following the instructions in action guide tax40003

Note: When creating an employment record, it is important that all information has been provided, to prevent duplicate employment records being created.

This includes the following details, which must be entered correctly on NPS

  • PAYE Reference
  • Works No, or Payroll ID
  • Start Date
  • Start Tax Date

If you believe information is missing you should write to the individual to clarify the starter information, and to confirm whether an in-year form was completed.

Note: When inserting a works number do not use the ‘#’ symbol anywhere in the Works No field.