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HMRC internal manual

PAYE Manual

Employment maintenance: create employment: mobilisation and de-mobilisation of forces reservists

The normal Employment Maintenance procedures apply to forces reservists whose call up lasts (or is expected to last) for more than a year.

Where the period of call up is less than a year, then providing the employment is not ceasing permanently

  • The employer should not send in form P45 or Full Payment Submission (FPS) leaving information if within RTI
  • The employment is treated as continuing

For more information on Reserve and Auxiliary Forces see PAYE70220.

When a reservist is called up for duty (mobilised), to ensure that he receives the full benefit of the personal allowances whilst on active duty, we must switch the personal allowances from an employment to the reservist pay for the period of mobilisation only. The allowances must be switched back when the reservist is de-mobilised (de-mobbed).

Note: This applies in all cases regardless of the length of mobilisation.

The Ministry of Defence (MoD) will provide weekly lists of reservists who are mobilised and de-mobilised. Upon receipt, follow the Action Guide at PAYE61056.