PAYE91021 - Reconcile individual: overpayments: end of year reconciliation: early repayments and form P11D (Action Guide)

1.

Is form P11D information required?

• No - Follow the Action Guide at PAYE91016 

• Yes - Go to step 2

2.

Where form P11D information is outstanding

• Advise the individual that we cannot review their liability without the form P11D details, ask the customer to supply the details if possible

• Make a note in Contact History with the details of the action taken

• Make a note in Contact History with the details of where the claim papers are held

• Create a manual BF for 6 weeks to review

• If the P11D details are received, go to Step 8

• If P11D details are not received, go to step 3

3.

At the BF date check on the Employer Compliance System (ECS) to see if form P11D information is now available

• If the information is available you should review as normal following the Action Guide at PAYE91016 

• If the information is still not available go to step 4

4.

Where form P11D information is not available check to see if the individual is still in the same job

• If the individual is in the same job

• Query the lack of the form P11D with the employer

• Review as normal using the information provided by the employer by following the Action Guide at PAYE91016 

• If the individual has changed job the benefits may refer to the previous job therefore you should

• Query with the individual if the benefits are received in the current job and take action as per step 5, 6 or 7

5.

If BIK are received in the current job

• Request and await the form P11D for the current employer reference and upon receipt go to step 8

6.

If the previous job ceased in the year under review, obtain the information from the previous employer, and go to step 8

7.

If benefits are received from both a previous employer and the current one you must obtain both sets of form P11D details (before making a repayment), and go to step 8

8.

Upon receipt of the information requested in steps 2, 5, 6 or 7, you should issue the tax calculation by inputting the P11D data into the appropriate IABD page by selecting Form type P11D (Manual) which will then trigger the calculation and decide if the CY and/or CY +1 code needs to be updated. PAYE130040 refers