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HMRC internal manual

PAYE Manual

Employment maintenance: create employment: form P92

Form P92 was sent to an individual to review gaps in their employment history during a previous year so that the individual’s record could be updated and their year-end liability reconciled.

From the introduction of the PAYE Service, form P92 should no longer be issued.

Instead, before making repayment, you should ensure all expected P14 / P60 information has been received / provided.

If all P14 / P60 information has been received / provided for the employments held, repayment can be made and any gaps in employment can be ignored.

However, if outstanding forms P92 are received you should review and update the individual’s record with the information provided, before considering whether end of year reconciliation can be performed.