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HMRC internal manual

PAYE Manual

Employment maintenance: cease employment: work item 40 - P45 part 1 - different pay and tax

Work item 40 is created when a non RTI employer has submitted P45 Part 1 leaving details which successfully match an employment which has been previously ceased, but the pay and tax details entered do not match the pay and tax details already held on the individual’s record.

Note: It will not be created where the pay and tax details from the P14 differ from the P45 Part 1.

The Employer Further Guide to PAYE and NICs (CWG2) tells the employer not to issue a further P45 if

  • A mistake has been made on the original form


  • A payment after leaving has been made which was not included on the original form

However there may be times when the employer ignores this guidance and submits a second form P45. If this happens, you should follow the instructions given in action guide tax40190 WI040.


1. You should never ask a non RTI employer to send you an additional or amended P45 where you hold the original P45 and the employer is making a late payment or ‘payment after leaving’. Non RTI employers should record any additional payment details on form P14 at the end of the tax year.
2. You should never ask an RTI employer to send an additional or amended P45 Part 1A to their employee.  RTI employers should submit an amended FPS with the correct leaving details.  An RTI employer can also indicate when a payment after leaving has been made, by setting the ‘Payment after Leaving’ indicator and show the original date of leaving on the FPS.