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HMRC internal manual

PAYE Manual

PAYE operation: aspects of PAYE operation - employee: coding: lost deduction documents

You may be told by the Employer Unit that the employer has lost deductions working sheets, code notifications and / or other records, for example, in a fire or theft.

Where you are told that the employer has enough information to prepare duplicate records

  • Use the coding function to issue a duplicate form P6 for each employee whose records have been lost

Where you are told that the employer does not have enough information to prepare duplicate records

  • Use the coding function to amend each live employee’s code to Week 1 / Month 1 basis, but do not calculate any potential underpayment
  • Remind the employer, for more information on Week 1 / Month 1 tax codes they can go to GOV.UK/HMRC homepage Operating PAYE in real time

Employee on week 1 / month 1 as result of loss of records

Employees on a Week 1 / Month 1 code as a result of the loss of records may ask

  • That a cumulative code be used for the rest of the year


  • For a repayment on the grounds of unemployment or final cessation of work

If so

  • Ask the employee for details of earnings and tax deducted for the period from 6 April to the date on which the employer records were lost
  • If necessary estimate earnings, bearing in mind the

    • Employee’s previous rates of pay
    • Possibility of overtime, bonus payments and the like
    • Level of earnings after the lost records taking into account any change in circumstances, such as possible damage to the employer’s business premises
    • Amount of the employer’s previous monthly remittances to Banking Operations. Consider this only where a few employees are affected


    • Any other information available from the employer
  • If necessary ask the Debt Management Office if they have any information that may assist