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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employment maintenance: create employment: work item 35 - P45 part 3 code in use does not match EMPT record

Work item 35 is created when the tax code on the captured form P45 Part 3, or equivalent starter information received on a Full Payment Submission (FPS) from an RTI employer, does not match the tax code on the record. If the start tax code operated by the employer is on a week 1 basis, this will not be reflected on the work item.

The work item is created so the current year’s tax code can be reviewed.