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HMRC internal manual

PAYE Manual

Employment maintenance: create employment: work item 251 - P14 creates pension / first payment PAYE

Work item 251 is created when a form P14 or P14U is received which creates either

  • A new occupational pension record


  • The first period of employment income on the individuals record

Note: There will only be a few instances when WI251 is created from a P14U. From April 2011 it will not be created in the following circumstances

  • If the individual is not pensionable age
  • If the individual is pensionable age and there is already an existing occupational pension employment and state pension is coded
  • If the individual is deceased

In the case of small occupational pensions this could be the first time a P14 has been submitted but the start date maybe earlier than CY-1. See PAYE76155.

Where the case has not previously been reconciled, the Inhibit Automatic Reconciliation indicator will be set when the work item is created; the year can then be reviewed before reconciliation is triggered. The indicator will not always be visible in Reconciliation Summary.

Where reconciliation has previously taken place, the inhibit automatic reconciliation signal will not be set.

Before you re-trigger reconciliation, you should compare the employments held on the EMPLOYMENT SUMMARY screen with forms P14 shown on the P14 SUMMARY screen. If the P14 SUMMARY screen shows multiple P14 for the same PAYE reference but a corresponding period of employment is not held, see PAYE93036.