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HMRC internal manual

PAYE Manual

PAYE operation: employment and support allowance: contact history

The PAYE Service will notify Contact History every time the following events occur

  • P45(1) received
  • P45(1)U received
  • P45(1)ESA received
  • P45(1)IB received
  • P43 (SEES) received
  • P14 received

All creation, cessation and maintenance of employments associated with a form P14 submission should be recorded together in Contact History as one contact.