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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
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Employment maintenance: create employment: work item 76 - P14 cannot be linked to multiple employments

Work item 76 is created when a P14 is received which cannot be posted as it can be matched to more than one employment held on the EMPLOYMENT SUMMARY screen.

In this instance, when form P14 is received through the end of year process, the individual’s record shows multiple employments and the P14 cannot be matched to one of them exactly.

The P14 will be recorded on the P14 SUMMARY screen as the P14 has linked to the individual’s record, but in order to reconcile the year the P14 must be linked to the correct employment.

If the P14 refers to an ESA employment NPS will try to match it to an employment even if it is not an exact match. It will try and link in the following order

  • Match to all employments with the same EmpRef and tax year where the JSA indicator is not set and there is not a linked P14
  • If there is a linked P45 (1) that matches the P14 (in pounds only), it is linked to that employment
  • If there is not a matching P45 (1) or there isn’t a linked P45 (1) the EAS P14 is linked randomly to an employment
  • If there are other unlinked ESA P14s NPS will check whether any of these match with the P45 (1)s before linking the first ESA P14 to the employment

If no ESA employments can be found a new employment is created.

For non ESA Employments the work item is created so the individual’s record can be reviewed to try to post the form P14 against the correct employment.

At the point at which work item 76 is to be generated, a check will be made to see whether or not work item 430 (PAYE61225) is already open on the customers account for the same year. Where it

  • Is not, work item 76 will be created
  • Is, work item 76 will not be created and in reviewing work item 430 you will need to review and correct any work item 76 issues on the cases when you update the customer employments for the year concerned

Where work item 76 is already held on a customer’s account and work item 430 (PAYE61225) or work item 235 (PAYE64060) is to be created for the same year, creation of work item 430 and / or 235 will be suppressed. You will need to be aware of this and for work item 76 cases where work item 430 and / or 235 issues also apply to the case, you will need to clear all the issues when you update the customers employments for the year concerned.

This case can be identified by matching the PAYE reference on the work item to a tax year on the individual’s employment record which has two or more employments with matching PAYE references which do not have a P14 posted.