PAYE90035 - Reconcile individual: underpayments: stranded underpayments
Stranded Underpayments are underpayments that cannot be cleared by coding and for which other instructions do not provide a means of collection.
A stranded underpayment includes any potential underpayment that cannot be effectively cleared by coding because the individual has, for example:
- Ceased employment
- Died
- Gone unknown and address RLS or DLO
- Moved abroad.
Uncleared or stranded underpayments work items
The computer will issue the following work items
- WI304 - Stranded Underpayment part paid and remaining balance exceeds upper limit
- WI308 - Resolve Stranded underpayment
Further details and Action Guides on how to deal with these work items will be given as soon as the information is available.
