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HMRC internal manual

PAYE Manual

Employment maintenance: create employment: individual ceases to be an annual claims case

When an individual ceases to be an annual claims case because they are in receipt of PAYE income, Leicester claims office will transfer the responsibility for the individual to the office responsible for the latest employment or pension.

Leicester claims office will send an e-form providing

  • Details of the latest PAYE source
  • The last tax year they held responsibility for
  • Details of last repayment made

The receiving office should

  • Review the employment summary screen
  • If the latest PAYE source isn’t held select the [Insert] button to create a new Primary employment
  • Issue a revised code if necessary, see PAYE61205 
  • Set the R40 signal
  • Create a Contact History note to show the last year claims office held responsibility for the individual and the final repayment made