PAYE46105 - employer returns: employer return post capture: tax table check

In your day to day work you may be required to carry out a tax table check to ensure the accuracy of a return.

A tax table check is used to discover any errors in the amounts deducted by an employer and shown on form(s) P14 or card P12.

This will enable the Processing Office to

• Contact the employer to explain any minor irregularities to ensure improved performance in future
• Report any more serious under-deduction of tax to the Debt Management Office to consider making a formal direction under Regulation 72
• Ensure that the employer has properly accounted for refunds due to employees involved in a trade dispute with him

The method by which you will make the check depends on the tax year in question

• Use COP Function TT (see section ‘Aspects Of PAYE Operation - Taxpayer’ PAYE71035 for more information) to review form(s) P14 for tax year CY or CY-1 except for a code on Week / Month 1 basis, or where payments are made 'free of tax'
• Use Simplified Tables to review card(s) P12
• Use printed Tax Tables in all other cases

Any discrepancy found must be recorded on form P227.

The Action Guide 'Tax Table Check' PAYE46106 explains how to review the tax deduction on each form P14 or card P12, and the entries to make on form P227.