PAYE21155 - employer records: maintain employer record: machine listing
Machine listing is
- A method of accounting figures where a large volume of figures are involved
- Used in order to attempt to balance the P14 totals against the figures entered on the annual return
The person or person(s) responsible for this area of work are
sometimes referred to as ‘Machinists’.
You may,
exceptionally, be asked to machine list totals to
enable the processing of a return where
- Figures on the return are missing or illegible
- There are discrepancies between the totals on the return and forms P14
- It is not easy to obtain separate totals of NIC
- For forms P14
- Schedules from the employer's totals on the return
Or
- NI only schedules
Prior to April 2001 machine listing may have been required for
employer records that had a large number of employees to provide
bundle totals on the P130B bundle sheets prior to submission of the
EOY papers to NICO.
Since April 2001, there has been
no requirement to provide bundle totals on the
P130B bundle sheets for NICO and, as such, the occasions where you
may need to machine list EOY papers have reduced considerably.
If you are required to obtain a machine listing follow the
guidance at
PAYE21156.
