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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employment maintenance: maintain employment: pay and tax summary screen - amend and delete (Action Guide)

You can amend an individual’s record with P60 information by following steps 1 - 15.

Note: It is not possible to amend details that were received from a P14 or EOY Record.

This Guide is presented as follows.

  Steps 1 - 3
   
  Steps 4 - 7
  Steps 8 - 11
  Steps 12 - 14
  Step 15

Initial action

1. Select the EMPLOYMENT SUMMARY screen
   
2. Check P14 SUMMARY and PAY AND TAX SUMMARY for any unlinked P14s
3. Before proceeding check the CONTACT HISTORY screen to view notes and to check previous actions taken

Create P60 from unlinked P14

4. Select EMPLOYMENT SUMMARY screen for the year the P60 relates
   
5. Select EMPLOYMENT DETAILS screen for the correct employment
  * Select action link ‘Insert P60 from unlinked P14’
  * If the employment already has a P14 linked to it, the message ‘linked P14 already exists, P60 not created’
  * Select the correct unlinked P14
6. The P60 screen will display
  * Tax year
  * Tax code
  * Week 1 / month 1 indicator
  * Pay this employment
  * Tax this employment
  * Total pay for the year
  * Total tax for the year
  * If it is correct, select Save. If not cancel out and start again
7. If no unlinked P14s exist for that tax year a message ‘No unlinked P14s found for the tax year’ will be displayed
  Note: The PAYE employment reference and name will be for the employment for which the P60 is being created, not the details from the unlinked P14.

Amend P60 details

8. View EMPLOYMENT SUMMARY screen for the year end P60 received
   
  * Select the PAY AND TAX SUMMARY screen from the left hand tool bar
  * Select the Edit record icon next to the employment to be amended, the following fields can be amended
  * Tax code
  * Week 1 / month 1 indicator
  * Pay in this employment
  * Tax in this employment
  * Total pay to date
  * Total tax to date
9. Amend the details as required and press the [Save] button
10. If an entry is invalid an error message will be displayed
  * Enter the correct details and press the [Save] button
11. Update contact history to show action taken in accordance with PAYE105020 
  * See step 15

Delete P60 details

12. View EMPLOYMENT SUMMARY screen for the year end P60 received
   
  * Select the PAY AND TAX SUMMARY screen from the left hand tool bar
13. Select the [Drill down] button to the right of the employment to be reviewed
  * Select [Delete], a confirmation message will be displayed
  * Press the [Yes] button to delete
  * Press the [No] button and [Cancel] button to abort the delete and to return to the PAY AND TAX SUMMARY screen
14. Update contact history to show action taken in accordance with PAYE105020 
  * See step 15

Reconciliation

15. When P60 has been updated or deleted consider whether reconciliation should be triggered, see PAYE93000 onwards