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HMRC internal manual

PAYE Manual

Employment maintenance: cease employment: work item 42 - P45 part 1 - tax table discrepancy

Work item 42 is created when the tax table check, triggered from the processing of leaver information received on a Full Payment Submission (FPS) or P45 Part 1, identifies a discrepancy between the tax code and the pay and tax for the employment on the individual’s record.

You should review whether the employer has incorrectly completed the P45 Part 1; if so, offer support and advice on correct procedures to follow.

On no account should a duplicate P45 Part 1 be sent in.