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HMRC internal manual

PAYE Manual

Employment maintenance: create employment: work item 242 - P46 - code in use is not as expected

Work item 242 is created when

  • P46 starter information is received and processed from a non RTI employer with a date of commencement in either the current or previous tax year and the tax code on the captured form P46 does not match the tax code expected for the statement ticked

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

Note: If a period of employment is not held for the work item employment you will need to insert a period of employment before reviewing the tax code operated by the employer.

When you insert a period of employment, you must enter the start tax code. Importantly, the start tax code is the tax code operated by the employer when the employment commenced and not the default tax code expected for the class of P46 received.