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HMRC internal manual

PAYE Manual

Employment maintenance: maintain employment: work item 65 - P46(car) - unable to trace employment

Work item 65 is created when a P46(CAR) is received through the Employer Compliance System but there is no trace of a matching PAYE employment record on the system.

IABD will have been updated with car benefit details but the code cannot be issued until an employment record has been created and the employers PAYE reference is known.

For further information see action guide tax40127 WI065.