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HMRC internal manual

PAYE Manual

Employment maintenance: create employment: work item 430 - P14 can be matched to a single employment with a P14 already linked

This work item is created when a P14 is received which can be matched to a single employment on the EMPLOYMENT SUMMARY screen but the employment already has a P14 posted.

As background, when a P14 is received there are a number of matching rules applied to ensure the correct employment record is updated.

As works numbers held on the individual’s records do not always reflect the works numbers used by the employer, the first criteria for matching a P14 is on PAYE reference only.

If a P14 is received which matches a single PAYE reference in the tax year, it will be posted to the record where a P14 has not already been posted. This will happen whether or not the works numbers match.

If a further unexpected P14 is received for the same PAYE reference, a secondary employment will be created but an attempt will be made to match the works number on the further P14 with the employment already held.

If the works number of the further P14 matches the employment already held, a secondary period of employment will be created and work item 430 produced.

The work item is created so the employments can be updated to match the P14 they refer to.

This case can be identified by matching the PAYE reference on the work item to the associated tax year on the individual’s employment record which has two or more matching PAYE references, both of which will have a P14 posted.

Note: In these cases, it is possible you may find two periods of employment which have forms P14 posted and have other periods of employment which match the work item PAYE record which do not have forms P14 posted. For further guidance see action guide tax40310 WI430(AA) and / or tax40151 WI430(AO).

Where work item 430 is already held on a customer’s account and work item 76 (PAYE61200) or work item 235 (PAYE64060) is to be created for the same year, creation of work item 76 and / or 235 will be suppressed. You will need to be aware of this and for work item 430 cases where work item 76 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.