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HMRC internal manual

PAYE Manual

Employment maintenance: create employment: work item 221 - EXPAT EMPT created (Action Guide)

To clear work item 221, follow steps 1 - 12 below. This guide is presented as follows

Initial action Steps 1 - 4
Update record Steps 5 - 7
Close the work item Step 8
Review work management Steps 9 - 12

Initial action

1. Use Trace and Match for the case to identify if duplicate records are held
  * If duplicate records are found take action in line with the guidance in the Expat, Non Enquiry work guide and PAYE104025
2. Select the EMPLOYMENT SUMMARY screen to view the relevant employment
3. View the entries in more detail by going to the EMPLOYMENT DETAILS screen
4. Before proceeding, check the CONTACT HISTORY screen to view notes and to check previous actions taken

Update record

5. Review the INDICATOR DETAILS screen to ensure the ‘Expat Manchester’ Special Business Area indicator is set
  * If it is set; go to step 6
  * If it is not set, set the indicator; then go to step 6
6. If the employer is using code 0T, then IABD needs to be updated to reflect this
  * In Individual > Indicators, tick the No Allowances box
  * Complete Contact History with the note ‘PA Withdrawn as P46 received employer using 0T’
  * IABD > IABD Landing
  * Select ‘Form Type’ - ‘Other form’
  * Employment Estimated Earnings - Enter £50,000 against the PAYE Source
  * Submit in accordance with action guide tax40002
  * Update Contact History in accordance with PAYE105020
  * In ‘Tax Code Details’ ensure that ‘Notice to Individual’ and ‘Notice to Employer’ is set at NOT ISSUE, select submit
  * Update Contact History in accordance with PAYE105020
7. Set up or reactivate an existing SA record following the appropriate guidance for setting up / reactivating new cases

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Close the work item

| 8. | When the SA record has been set up / reactivated | || |   | * Enter the UTR in the ‘Additional notes’ space on the INDICATOR DETAILS screen | |   | * Update the CONTACT HISTORY screen to show the action taken in accordance with PAYE105020 
And then | |   | * Close the work item in accordance with PAYE110075 |

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Review work management

9. Search Work Management for any other work items held for the individual using the NINO or TRN search
10. If no work items are found
  * Select [x] in the top right of the screen to exit
11. If work item 49 / 123 / 221 is presented
  * Enter [x] next to WI49. (Ignore any other work items presented - these will be worked separately)
  * Select Bulk assign to create a work list
  * Select the first / only entry on the list to open the work item
  * Select reason for completing ‘none of the above’
  * Write in the notes section ‘Created in error’, [Submit]
  * Select the small [x] in the top right of the screen, below the printer icon to return to your work item basket and repeat should WI49, WI50, and / or WI246 be presented
12. When all work items have been cleared you will receive the message ‘No matching data found’
  * Select ‘Log off’ in the top left of the screen to exit