PAYE92001 - taxpayer end of year: posting P14 to taxpayer record: introduction

This section tells you what happens at the end of the year and how P14 details are processed and posted to taxpayer records.

From April 2007 the P14 data for an individual for all their employments during the tax year 2006-07 will be consolidated before being sent to COP as a single P14. Full details about this change can be found at PAYE92010.

Information about what an employer does at the end of the tax year, and the various forms that they are obliged to complete can be found in the ‘Employer Returns’ business area of this manual.