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HMRC internal manual

PAYE Manual

Employment maintenance: maintain employment: work item 246 - employer scheme ceased

Work item 246 is created when an employment batch transaction for a P45 Part 1, P45 Part 3, P46, P14 or scheme update has a date of commencement or date of leaving which is later than the date the employer scheme ceased.

From October 2013 work item 246 is not created from an RTI FPS.

The work item is created to review the in-year form received so the individual’s record can be updated.