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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
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Employment maintenance: maintain employment: introduction

The EMPLOYMENT SUMMARY screen allows you to view details of employments held by the individual in the current year or earlier tax years. For RTI employment records you will also be able to view the payment record information received for an individual.

The Scottish Government is able to set their own rates of income tax from the 6 April 2016. Where the Scottish Rate of Income Tax applies it will include an S Prefix to the tax code, for example, S1100L, SBR, S0T.

The S prefix does not apply to Code NT cases. Code NT is used for both UK (England, Wales and Northern Ireland) and Scottish individuals. Further information is given at PAYE100035

Your attention is drawn to the HMRC - Acceptable Use Policy which is automatically displayed each time you log onto your computer. This reminds you that the use of HMRC computers is monitored routinely and you should never access data unless you have a business need to do so.

The Employment Summary screen

The EMPLOYMENT SUMMARY screen automatically displays employments for the current tax year (CY). Earlier tax years can be viewed by using the drop down menu. If no employments have been held in CY, the EMPLOYMENT SUMMARY screen will automatically display the last tax year an employment record was held.

Note: If the screen defaults to CY but no employments are shown, it will be as a result of CY employment record(s) having been deleted.

The EMPLOYMENT SUMMARY screen displays a list of employments for the year, grouped in the following order

  • Live
  • Potentially ceased (P Ceased)
  • Ceased

Note: There are some customer accounts with a migrated employment source of ‘P Ceased’ where the cessation source is P45; these cases show a logical end date of 5 April for the year in which the employment ceased. No action needs to be taken as the employment will not appear in a later year.

Employment records which fall into the above three categories will be displayed in the following order

  • Live employments displayed in descending order of start date
  • Live employments with identical start dates listed in descending employment ‘PAYE Reference’ sequence number order
  • Potentially ceased employments displayed in descending order of start date
  • Potentially ceased employments with identical start dates listed in descending employment PAYE reference sequence number order
  • Ceased employments that exist within the specified tax year displayed in descending order of start date
  • Ceased employments with identical start dates listed in descending employment ‘PAYE Reference’ sequence number order

Where the EMPLOYMENT SUMMARY screen shows entries in the ‘Tax Code’, ‘Pay’ and ‘Tax’ fields in the current tax year, these details will reflect cessation information received for the employment.

Where the EMPLOYMENT SUMMARY screen shows entries in the ‘Tax Code’, ‘Pay’ and ‘Tax’ fields in earlier tax years these details will reflect P14 or EOY Record details for the employment.

Tax code in operation

Where the latest primary employment record shown is ‘live’, the tax code displayed on the EMPLOYMENT SUMMARY screen may not be the tax code in operation with the employment. This is because the EMPLOYMENT SUMMARY screen will carry forward the last tax code issued for a previous primary employment to the latest primary employment record shown, unless a revised tax code has been issued for the latest primary employment.

To determine the current tax code in operation you should review the CODING HISTORY screen, to confirm whether a tax code has been issued for the latest primary employment record. The action link View Coding History will take you to the Coding History screen for the year you are reviewing.

If a tax code has been issued for the employment, the employer will be operating the last tax code issued.

If a tax code has not been issued for the employment, the employer will be operating the ‘Start Tax Code’. The ‘Start Tax Code’ can be seen on the EMPLOYMENT DETAILS screen, which can be viewed by selecting the [drill down] button next to the relevant employment on the EMPLOYMENT SUMMARY screen.

The RTI Record Summary screen

For RTI employments you can view details of all Full Payment Submission (FPS) and Earlier Year Update (EYU) information received. For more information regarding Submission Types, see PAYE5025.

The RTI RECORD SUMMARY screen can be viewed by selecting the [RTI DATA] button on the EMPLOYMENT DETAILS screen. This button is only enabled where the employer has joined RTI and has successfully submitted their first FPS.

FPS and EYU will be displayed in the following order

  • EYU will be displayed at the top, in descending date order
  • FPS will be displayed in descending payment date order

The RTI RECORD SUMMARY screen will also show the following information

  • Record Type (FPS or EYU)
  • Payment Date
  • Office Number
  • PAYE Reference
  • Payroll ID
  • Tax Code and Tax Code Basis
  • Address Indicator
  • Week / Month Number

The RTI RECORD SUMMARY screen can also be accessed by selecting ‘Real Time Information’ from the left-hand side toolbar.

The RTI Payment Record Information screen

The RTI PAYMENT RECORD INFORMATION screen can be viewed by selecting the [drill down] button next to the FPS or EYU you wish to view. Pagination buttons will be enabled when multiple FPS payment records exist.

The RTI PAYMENT RECORD INFORMATION screen will display ‘General RTI Payment’ information ‘RTI Payment Indicators’ where the information has been included on the FPS.

From the RTI PAYMENT RECORD INFORMATION screen you will also be able to view the RTI NI PAYMENT RECORD INFORMATION screen, which details the NI information submitted on the FPS, and the RTI DESIGNATORY DETAIL INFORMATION screen, which displays designatory details such as ‘Title’, ‘Name’, ‘Passport Number’ and ‘Address’.