PAYE92010 - taxpayer end of year: posting P14 to taxpayer record: consolidated forms P14 from April 2007

From April 2007 the P14 data for an individual for all their employments for the tax year 2006-2007 will be consolidated before being sent to COP as a single P14.

All pay and tax details will appear on the PAYE Browser and e filestore when they are received on NIRS, you will however not be able to view these in COP Function CS until all the expected pay and tax details have been received for the individual.

The remainder of this subject is presented as follows

Consolidated details

Temporary reference numbers

SUB records

Action at the end of January and the end of March

Consolidated details

The consolidated P14 details

• Will include details from employments where either cumulative or non-cumulative codes were operated
• Will show a tax code taken from the latest main source employment
• Will be made up of ‘Pay in this employment’ and ‘Tax in this employment’ figures from all the forms P14 received
• May not include all P14 employment or P14U Job Seekers Allowance (JSA) information. This is because NIRS will only consolidate and forward information to COP once in any tax year. Any P14 / P14U details received by NIRS after consolidation will not be sent to COP
• Will be allocated an employer reference by NIRS, using pre-determined rules

Temporary reference numbers

NIRS does not hold temporary reference numbers therefore

• Forms P14 received without a valid NINO will not be sent to COP so there will be no P14 details with a temporary reference in the COP Residual File
• Where COP has a temporary reference number, no P14 details will match automatically. If a P14 for this employment is sent by NIRS to COP it will have a valid NINO and will end up in the Residual File
• A copy of all forms P14 submitted by the employer can be found on the e Services Filestore and PAYE Browser, including those submitted without a valid NINO. eOpen List P14 search facility can be used to trace all forms P14 submitted by the employer, including those without a valid NINO

SUB Records

In April 2007 all sub source records will be automatically cleared ‘T’ with blank pay and tax and any new sub source records set up after that will also be cleared at the monthly refreshes.

P231 printouts will not be produced for 2006-07 P14 details onwards.

Any cases where allowances have been allocated to the sub source will be reviewed at the Initial Assessing stage and the main source code will be adjusted to include those allowances that were previously allocated to the sub source.

Action at the end of January and the end of March

In January NIRS will send the remaining P14 information to COP for those individuals where the information has not previously been sent. This is because NIRS has been unable to consolidate the P14 information as the expected number of forms P14 has not been received. The process will run again in March for any Forms P14 received by NIRS since January.

You must be aware that these sweeps provide consolidated details for all P14 data that is posted to NIRS by the run date only, and therefore after the end of January the details may not be complete.

You must ensure that when working open cases you check the PAYE Browser to make sure that you do have all P14 details for all known employments and not assume that the entry on the record relates to only one employment.