RM4186 - RO instructions: How to handle employment and pension income

If PAYE has been deducted from the employment or pension income confirm the pay and tax as follows.

Income	Voucher	Action
Casual earnings (CY)	P45 (2) and (3)	Send a memo to the employer’s PAYE District. Ask them to confirm in writing, the figures on which you may repay, that any figures on the P45 (2) and (3) are correct and that they have checked the P45 and cancelled the P45(1) (EP6056 or 6161). Ask them to tell you if they have to contact the employer before they reply.
Casual earnings (PY)	-	Ask employer’s PAYE District to telephone to tell you if you need to ask the claimant for evidence (EP 3575 onwards) and what action to take if the evidence is not received or not available or confirm in writing that the figures on the claim are correct you may repay on those figures, they have the P14 or other evidence and have cancelled it (EP6010 and EP3575). If on instructions from the employers PAYE district you obtain other evidence or before repayment ask them to confirm a P45(2) and (3) as above. After repayment ask them to confirm a P60
Exam fees (SE7370)	P525	You do not need to confirm this voucher.

Before repayment, if there will be a delay in receiving confirmation from the PAYE District because the District has to contact the employer or the Collector tell the claimant the reason for the delay.