PAYE63030 - Employment maintenance: filing online: employers: automatic setting up of records

This subject is presented as follows

Scottish rate of income tax
Welsh rate of income tax
Automatic setting up of employment records
Automatic 바카라 사이트˜Start Date Update바카라 사이트˜
Automatic re-opening of RTI employment records
Automatic tax code calculation - RTI employments
Work items

Scottish rate of income tax

From the 6 April 2016 the Scottish 바카라 사이트 has been able to set their own rates of income tax. Where Scottish Income Tax applies it will include an 바카라 사이트˜S바카라 사이트™ Prefix to the tax code, for example, S1100L, SBR, S0T.

The 바카라 사이트˜S바카라 사이트™ prefix does not apply to Code NT cases. Code NT is used for all of the UK (England, Wales, Northern Ireland and Scotland).

Further information is given at PAYE100035

When an employer uses the emergency tax code, it is always an England or Northern Ireland code. The employer never gives a Scottish code unless they have received a P45 from the employee or a P6/P9 from HMRC.

Welsh rate of income tax

From the 6 April 2019 the Welsh 바카라 사이트 has been able to set their own rates of income tax. Where Welsh Income Tax applies it will include a 바카라 사이트˜C바카라 사이트™ Prefix to the tax code, for example, C1100L, CBR, C0T.

The 바카라 사이트˜C바카라 사이트™ prefix does not apply to Code NT cases. Code NT is used for all of the UK (England, Wales and Northern Ireland and Scotland). Further information is given at PAYE100040

When an employer uses the emergency tax code, it is always an England and Northern Ireland code. The employer never gives a Welsh code unless they have received a P45 from the employee or a P6/P9 from HMRC.

Automatic setting up of employment records

Employers within RTI submit starter information as part of their Full Payment Submission (FPS).

A non RTI employer will submit P46 data using Electronic Data Interchange (EDI) or Online Return and Forms - PAYE (ORFP) to provide details regarding the start of a new employment.

After checking the data, the computer process will automatically update the individual바카라 사이트™s employment record from the information received.

A new primary employment record will be created when

  • An FPS is sent with a 바카라 사이트˜Start Date바카라 사이트™ and 바카라 사이트˜Starting Declaration바카라 사이트™ of statement A or B
  • An FPS is sent without a 바카라 사이트˜Start Date바카라 사이트™ or 바카라 사이트˜Starting Declaration바카라 사이트™, which cannot be matched to an existing employment, and the 바카라 사이트˜Start Tax Code바카라 사이트™ is not BR, D0, D1, 0T or NT
  • A P46 is sent with a 바카라 사이트˜Starting Declaration바카라 사이트™ of statement A or B

A new secondary employment record will be created when

  • An FPS is sent with a 바카라 사이트˜Start Date바카라 사이트™ and 바카라 사이트˜Starting Declaration바카라 사이트™ of statement C
  • An FPS is sent without a 바카라 사이트˜Start Date바카라 사이트™ or 바카라 사이트˜Starting Declaration바카라 사이트™, which cannot be matched to an existing employment and the 바카라 사이트˜Start Tax Code바카라 사이트™ is BR, D0, D1, 0T or NT
  • A P46 is sent with a 바카라 사이트˜Starting Declaration바카라 사이트™ of statement C
  • A P46 is sent with no 바카라 사이트˜Starting Declaration바카라 사이트™ statement completed

An employment created from an FPS can be identified by reviewing the 바카라 사이트˜Creation Source바카라 사이트™ shown on the EMPLOYMENT DETAILS screen, which will show either

  • 바카라 사이트˜RTI바카라 사이트™ - when the starter information has been provided on the FPS
    Or
  • 바카라 사이트˜RTI Service바카라 사이트™ - when the starter information has not been provided on the FPS

Automatic 바카라 사이트˜Start Date Update바카라 사이트˜

Where an RTI employer submits an FPS which includes a 바카라 사이트˜Start Date바카라 사이트™, NPS will attempt to match the FPS details to an existing live employment record held for the individual in the same tax year as the 바카라 사이트˜Start Date바카라 사이트™ shown on the FPS.

The 바카라 사이트˜Start Date바카라 사이트™ shown on the individual바카라 사이트™s employment record will be automatically updated to the 바카라 사이트˜Start Date바카라 사이트™ shown on the FPS, where

  • The 바카라 사이트˜NINO바카라 사이트™, 바카라 사이트˜Employer PAYE Reference바카라 사이트™, and 바카라 사이트˜Payroll ID바카라 사이트™ on the FPS can be matched to an 바카라 사이트˜NINO바카라 사이트™, 바카라 사이트˜Employer PAYE Reference바카라 사이트™, and 바카라 사이트˜Payroll ID바카라 사이트™ or 바카라 사이트˜Works No바카라 사이트™ held on the individual바카라 사이트™s employment record
    And
  • The 바카라 사이트˜Start Date바카라 사이트™ falls within the 바카라 사이트˜pay period바카라 사이트™ associated with the 바카라 사이트˜Start Date바카라 사이트™ held on the individual바카라 사이트™s employment record
    Or
  • The 바카라 사이트˜Start Date바카라 사이트™ held on the individual바카라 사이트™s employment record was entered manually

Note: The 바카라 사이트˜pay period바카라 사이트™ will be determined by the 바카라 사이트˜Pay Frequency바카라 사이트™ shown on the FPS, for example, a 바카라 사이트˜Start Date바카라 사이트™ of 20/02/2013 with a 바카라 사이트˜Pay Frequency바카라 사이트™ of 바카라 사이트˜Calendar Monthly바카라 사이트™ falls within the 바카라 사이트˜pay period바카라 사이트™ 06/02/2013 to 05/03/2013.

Where the above conditions are not met, the 바카라 사이트˜Start Date바카라 사이트™ will not be updated, and a new employment record will be created.

Automatic re-opening of RTI employment records

A ceased employment record held for an individual will be automatically 바카라 사이트˜re-opened바카라 사이트™ where an RTI employer submits an FPS which

  • Shows a 바카라 사이트˜Payment Date바카라 사이트™ which is later than the previously held 바카라 사이트˜Leaving Date바카라 사이트™ but falls within the same tax year
    And
  • The 바카라 사이트˜Taxable Pay to Date바카라 사이트™ is not equal to the 바카라 사이트˜Taxable Pay in Period바카라 사이트™

A new employment record will be automatically created where the above conditions are not met.

Automatic tax code calculation - RTI employments

A tax code will be automatically calculated where

  • A new primary employment record is created, where the tax code is not NT
    Or
  • A ceased primary employment record is re-opened
    Or
  • A secondary employment record is promoted to a primary employment, where 바카라 사이트˜override code 0T바카라 사이트™ (see PAYE11120) has not been set

The 바카라 사이트˜Start Tax Code바카라 사이트™ shown on the FPS will be compared to the tax code calculated. Where the 바카라 사이트˜Start Tax Code바카라 사이트™ is

  • The same as the tax code calculated, a tax code will not be issued
  • Different to the tax code calculated, the calculated tax code will be issued

The 바카라 사이트˜basis of operation바카라 사이트™ will be automatically calculated according to the following rules.

Starting Declaration A

The 바카라 사이트˜basis of operation바카라 사이트™ will be issued on a week 1 / month 1 basis where

  • The revised tax code calculated is lower than the 바카라 사이트˜Start Tax Code바카라 사이트™ shown on the FPS
    Or
  • The revised tax code calculated is higher than the 바카라 사이트˜Start Tax Code바카라 사이트™ shown on the FPS, but a ceased or 바카라 사이트˜potentially ceased바카라 사이트™ employment record is held within the current tax year

The 바카라 사이트˜basis of operation바카라 사이트™ will be issued on a cumulative basis where

  • The revised tax code calculated is higher than the 바카라 사이트˜Start Tax Code바카라 사이트™ shown on the FPS, and a ceased or 바카라 사이트˜potentially ceased바카라 사이트™ employment record is not held within the current tax year

Starting Declaration B

The 바카라 사이트˜basis of operation바카라 사이트™ will always be issued on a week 1 / month 1 basis.

Note: Where a 바카라 사이트˜Starting Declaration바카라 사이트™ of statement C has been completed and a secondary employment is created for either an RTI or non RTI employment, a revised tax code will be automatically calculated, see PAYE11055.

Work items

A work item will be produced where

  • The P46 or FPS starter information cannot be matched to a single record and so a TRN account is created. See guidance regarding work item 49 at PAYE60036
  • The P46 바카라 사이트˜Start Tax Code바카라 사이트™ shown on the submission received from a non RTI employer is not as expected for the 바카라 사이트˜Starting Declaration바카라 사이트™ shown. See action guide tax36271Ìý°Â±õ242