PAYE90039 - taxpayer end of year: taxpayer underpayments: stranded underpayments list - initial review (Action Guide)
Note: The steps set out in this action guide must
be carried out by an Assistant Officer
To carry out the duties required when the list of stranded
underpayments is first reviewed follow steps 1 - 8 below. This
guide is presented as follows
| Initial action | Steps 1 - 6 |
| Open year check | Step 7 |
| Next actions | Step 8 |
For details of how to access any of the COP functions use the
[Index Of Functions] button on the left of the screen.
Initial action
For each case on the list establish whether there is a current
main source dealt with at your office
- Use Taxpayer Business Services (TBS) Function VIEW TAXPAYER
SUMMARY DETAILS to find out which office holds the current main
source record
- If there is a current main source record in your office go to step 7
- If the current main source record is held in another office go to step 2
- Send the following e-form - standard 41A to that office
‘A stranded underpayment [amount] arises here at [date to
which underpayments calculated]. TBS indicates you may have records
for the same taxpayer. Please confirm that you now hold the
taxpayer’s main record and the stranded underpayment will be
included in the tax code.’
- Make a note of this against the entry on the list of stranded underpayments ‘e-form to [office] [date]’. You need not retain a copy
- BF the case for 6 weeks
- If a reply is received note the list of stranded underpayments with the new office and reference
- If a reply is not received send a reminder and go to step 4
Open year check
- Check if there are open years after that for which the
underpayment arises
- If there are later years open - mark the entry on the list of stranded underpayments ‘later years open’ for action by the appropriate Assistant Officer
- If there are no later years open and the underpayment is less than £1,250
- If the record has been reviewed following steps 1 - 6 and the stranded underpayment cannot be recovered follow the steps in PAYE90031
- Mark the entry on the list of stranded underpayments ‘passed to Officer for remission [date]’
- If there are later years open and the underpayment exceeds £1,250 - mark the entry on the list of stranded underpayments ‘Assistant Officer review’
Next actions
- Once all the cases have been reviewed
- Pass the list of stranded underpayments to the appropriate officer who will allocate this to Assistant Officer(s) to review the remaining open cases
