PAYE64081 - Employment maintenance: maintain employment: work item 158 - personal allowances at multiple sources (Action Guide)

Initial action in all cases

Steps 1 - 4

Years CY and / or CY-1

Steps 5 - 6

Years CY-2 and earlier

Steps 7 - 11

Further action in all cases

Step 12

1.

Review

• The individual’s record on the PAYE Service

• Indicators set on the record

• COP History Notes in Contact History

2.

Select Maintain Employment in the Navigation Menu on the left hand side and

• Go to Employment Summary to establish which employments have overlapped

• Go to P14 Summary and / or E-Filestore for all years CY-6 onwards or the years affected by the overlapping employments to obtain the starting and leaving details of these employments

3.

Review and update Employment Summary screen by following the relevant guidance

• To Edit an employment, see PAYE64010 

• To Delete an employment, see PAYE64015 

• To Create an employment, see PAYE61052 

Note: Enter any missing P14 details in Employment Summary as P60 details

4.

Review the years where you have identified overlapping employments

• See steps 5 - 6 for years CY and / or CY-1

• See steps 7 - 11 for years CY-2 and earlier

When you have a complete employment history and have identified any years with overlapping employments follow steps 5 - 6

Note: See PAYE93010 for guidance on deciding when a case can be reconciled

5.

Select Reconciliation from the Navigation Menu on the left hand side then

• Select Reconciliation Summary and the relevant year to trigger reconciliation. If the year has been reconciled the system will re-reconcile the year

6.

Review CY and CY+1 codes and update as necessary (PAYE130020)

• See step 12

When you have a complete employment history and have identified any years with overlapping employments follow steps 7 - 11

Note: See PAYE93010 for guidance on deciding when a case can be reconciled.

7.

View IABD (PAYE130015) to obtain benefit details associated with the overlapping employments

8.

Manually review the year(s) using SEES calculation

9.

Select Reconciliation then Reconciliation Summary to enter any resulting under or overpayment through the Back Years Processing Details screen

10.

Where there is a significant underpayment of tax, send a letter of explanation to the customer

11.

Review CY and CY+1 codes and update as necessary (PAYE130020)

• See step 12

12.

Update Contact History to show the action taken, and

• Complete the work item note

• Close the work item