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HMRC internal manual

PAYE Manual

Employment maintenance: cease employment: introduction

From 29 June 2009 the PAYE Service will be the only computer system you can use to enter leaving details from the following forms onto an individual’s record

  • P45 Part 1
  • P45 Part 1 (U)
  • P45 Part 1 (IB)
  • End of Year(EOY) P14

Jobseeker’s Allowance Payments System (JSAPs), Internet and Electronic (EDI) channels will also be re-directed to the PAYE Service.

Employers who are within RTI will submit leaving information on their Full Payment Submission (FPS) rather than by P45 Part 1.

In addition to information received on the forms above you will also be able to enter leaving details provided from the following sources directly on to the individual’s record

  • Letter (from individual or employer)
  • Telephone call (from individual or employer)
  • Form P160
  • A work item
  • eForm

In noting the record of cessation details and to clear work items which fall into this area you will use the EMPLOYMENT SUMMARY and VIEW & EDIT EMPLOYMENT DETAILS screens.

Note: When you update the PAYE Service, for example inserting an employment or issuing a code, you will be prompted to make a contact history note for every update made, see PAYE105015.