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HMRC internal manual

PAYE Manual

Employment maintenance: create employment: individual continues to be self employed

Taxpayers starting or changing PAYE employment may have a continuing source of self employment.

When starter information is received from an RTI employer and a primary employment is created, the SA record will link to the individual’s PAYE Service record unless

  • There is an outstanding SA work item
  • The taxpayer is subject to an SA enquiry

The SA record will move once the SA work item has been cleared or the enquiry has been completed.