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HMRC internal manual

PAYE Manual

Employment maintenance: create employment: work item 9 - P46 box A - EMPT inserted as DOC not latest

Work item 9 is created when a form P46 class A is captured, or equivalent starter information is received on a Full Payment Submission (FPS) from an RTI employer, but the individual’s record already has a live primary employment showing a start date later than the form P46.

The form P46 class A employment will be automatically inserted onto the EMPLOYMENT SUMMARY screen as being potentially ceased.

No amendment is required to the employments listed on the individual’s record for this work item. To clear the work item

  • Review the code in operation, see PAYE61205 
  • Update the CONTACT HISTORY screen to show action taken in accordance with PAYE105020 
  • Close the work item in accordance with PAYE110075