PAYE64015 - Employment maintenance: maintain employment: delete employment

You may identify cases where an employment record has been created in error for an individual.

The action to take is dependent on the 鈥楥reation Source鈥� of the employment record, and whether the employment is linked to a P14, FPS, or EYU/further year to date Full Payment Submission (FPS).

Creation Source - User / Migration / P46

Where the 鈥楥reation Source鈥� on the Employment Details screen shows that the employment record was created by a 鈥楿ser鈥�, 鈥楳igration鈥� or 鈥楶46鈥� and the following conditions apply:

  • The employment is not linked to a P14
    And
  • The message 鈥楴o RTI Payment records found鈥� is received on selecting the [RTI Data] button for both CY and CY-1, where this button is shown on the Employment Details screen the employment record can be deleted.

Note: If you delete an employment record you must consider whether a revised tax code needs to be issued.

For further information see action guide tax36221.

Creation Source - P14 / RTI / RTI Service

Where the 鈥楥reation Source鈥� on the Employment Details screen shows that the employment record was created by 鈥楶14鈥�, 鈥楻TI鈥�, or 鈥楻TI Service鈥� and the following conditions apply

  • The employment is linked to a P14
    Or
  • FPS or EYU/Further year to date FPS聽records are displayed on selecting the [RTI Data] button for either CY and CY-1, where this button is shown on the Employment Details screen

The employment record must not be deleted. The employment record should be 鈥榬e-allocated鈥� and any linked P14 details should be transferred to the correct individual鈥檚 record, to ensure that payment details are correctly allocated to the appropriate individual.

Employment re-allocation

The Employment Re-allocation screen can be accessed from the Employment Details screen. Operators with the 鈥楶AYE Merge鈥� user role will be able to re-allocate incorrect employments where required.

For further information see action guide tax80003.

Where an employment record has been re-allocated, a Contact History note will be automatically created. The 鈥楥ontact Channel鈥� and 鈥楧ocument Type鈥� fields will show 鈥楨mployment Re-allocation鈥� when this has taken place.