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HMRC internal manual

PAYE Manual

Employment maintenance: create employment: work item 36 - P45 part 3 tax figure in box 13 differs from P45 part 1 figure

Work item 36 is created when the tax figures shown on a P45 Part 3, which is submitted by a non RTI employer, differ from the tax figure entered onto the employer’s P11. This will be because the previous employer’s leaving details resulted in a tax discrepancy. This will be recorded on the P45 Part 3 by an entry being made at Box 13, see PAYE61015 for more information.