PAYE92015 - taxpayer end of year: posting P14 to taxpayer record: how P14 information reaches the taxpayer record - prior to April 2007

This guidance applies to P14 information received prior to April 2007. For guidance on how P14 information reaches the taxpayer record from April 2007onwards, please refer to PAYE92010.

Throughout each year from 6 April, P14 details for the previous year are received in COP. COP will only receive P14 details for employments that are live at the end of the tax year, that is

• Where no date of leaving is shown on the P14, or
• Where the date of leaving is between 31 March and 5 April inclusive. In these cases there is unlikely to be another pay day during the tax year

COP attempts to

• Match the P14 details to a taxpayer record
• Enter the pay and the tax details onto the record, and
• Carry out an initial review of the pay shown on the P14 and the tax deducted

P14 details for CY-2 may also be received.

P14 details reach COP either

• From Corporate P14 Matching, or
• Online, using COP Functions DC, DN or HX. Further information on these Functions can be found in the EP Manual