Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employment maintenance: maintain employment: delete employment

You may identify cases where an employment record has been created in error for an individual.

The action to take is dependent on the ‘Creation Source’ of the employment record, and whether the employment is linked to a P14, FPS, or EYU.

Creation Source - User / Migration / P46

Where the ‘Creation Source’ on the EMPLOYMENT DETAILS screen shows that the employment record was created by a ‘User’, ‘Migration’ or ‘P46’ and the following conditions apply

  • The employment is not linked to a P14

And

  • The message ‘No RTI Payment records found’ is received on selecting the [RTI DATA] button for both CY and CY-1, where this button is shown on the EMPLOYMENT DETAILS screen

the employment record can be deleted.

Note: If you delete an employment record you must consider whether a revised tax code needs to be issued.

For further information see action guide tax40221.

Creation Source - P14 / RTI / RTI Service

Where the ‘Creation Source’ on the EMPLOYMENT DETAILS screen shows that the employment record was created by ‘P14’, ‘RTI’, or ‘RTI Service’ and the following conditions apply

  • The employment is linked to a P14

Or

  • FPS or EYU records are displayed on selecting the [RTI DATA] button for either CY and CY-1, where this button is shown on the EMPLOYMENT DETAILS screen

The employment record must not be deleted. The employment record should be ‘re-allocated’ and any linked P14 details should be transferred to the correct individual’s record, to ensure that payment details are correctly allocated to the appropriate individual.

Employment re-allocation

The EMPLOYMENT RE-ALLOCATION screen can be accessed from the EMPLOYMENT DETAILS screen. Operators with the ‘PAYE Merge’ user role will be able to re-allocate incorrect employments where required.

For further information see action guide tax40003.

Where an employment record has been re-allocated, a Contact History note will be automatically created. The ‘Contact Channel’ and ‘Document Type’ fields will show ‘Employment Re-allocation’ when this has taken place.