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HMRC internal manual

PAYE Manual

Employment maintenance: create employment: work item 223 - P46 - in year cessation REPT made for same year

Work item 223 is created when a primary employment has been created on the individual’s record from a form P46 or equivalent starter information is received on a Full Payment Submission (FPS) from an RTI employer, but an in-year cessation repayment has already been made.