PAYE76035 - PAYE operation: pensioners: earlier years not cleared

The office dealing with the last employment is responsible for clearing earlier years. Function BG may be used to view the record before Function MA is used.

Where a record is transferred to the pension office using Function MA and there are found to be open years it would be unreasonable to expect that office to clear the case. The papers, together with a taxpayer full printout, should be returned to the employment office to bring the record up to date.

Offices are expected to use common sense in following this procedure. The test is one of reasonableness. For instance, a straightforward case only open for one year should not normally be returned.