PAYE71020 - PAYE operation: aspects of PAYE operation – taxpayer: coding: lost deduction documents
You may be told by the Employer Unit that the employer has
lost deductions working sheets, code notifications and / or other
records, for example, in a fire or theft.
Where you are told that the employer has enough information
to prepare duplicate records
- Use COP Function CD to issue a duplicate form P6 for each employee whose records have been lost
Where you are told that the employer does not have enough information to prepare duplicate records
- Use COP Function CD to amend each live employee's code to Week 1 / Month 1 basis, but do not calculate any potential underpayment
- Remind the employer that the Employer Help Books E10 - E13 cover codes on Week 1 / Month 1 basis
Employee on week 1 / month 1 as result of loss of
records
Employees on a Week 1 / Month 1 basis code as a result of the
loss of records may ask
- That a cumulative code be used for the rest of the year
Or
- For a repayment on the grounds of unemployment or final cessation of work
If so
- Ask the Debt Management Office to obtain details of pay and tax and tell you how the figures were obtained
If the Debt Management Office is unable to help
- Ask the employee for details of earnings and tax deducted for the period from 6 April to the date on which the employer records were lost
- If necessary estimate earnings, bearing in mind the
- Employee's previous rates of pay
- Possibility of overtime, bonus payments and the like
- Level of earnings after the lost records taking into account any change in circumstances, such as possible damage to the employer's business premises
- Amount of the employer's previous monthly remittances to Banking Operations. Consider this only where a few employees are affected
And
- Any other information available from the employer
Before you restore a code to a cumulative basis, ask the Debt Management Office to verify, as far as it can, the accuracy of the estimated pay and tax figures for the period from 6 April to the date on which the employer's records were lost.
