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HMRC internal manual

PAYE Manual

Employment maintenance: filing online: employers: automatic transfer of records

A non RTI employer transmits P45 Part 3 data online using Electronic Data Interchange (EDI) or Online Return and Forms - PAYE (ORFP) to the new Processing Office giving details of the start of a new employment.

After checking the data, the computer process looks to see if it can match the previous employment within employment history.

If the previous employment is matched to one or more employments on the individual’s record

  • All matched live employments are updated to show potentially ceased

If the previous employment is not matched to an employment on the individuals record

  • An employment will be created and potentially ceased

And then

  • The new employment will be added to the individual’s employment record overnight

A work item will be created to review the record if

  • The tax code on the captured form P45 Part 3 does not match the tax code on the record, see PAYE61140 
  • If the new employer has indicated at box 13 they have used a different tax figure from the one entered by the previous employer at box 7, see PAYE61145