PAYE92032 - taxpayer end of year: posting P14 to taxpayer record: JSA - assessing office review for P14 or EOY details (Action Guide)
To carry out the duties required when reviewing JSA cases when form P14 is missing, follow steps 1 - 10 below.
- Was there a JSA claim which started in the year under review and that was still live at the following 6 April?
- No, go to step 2
- Yes, go to step 3
- Where there is not a JSA claim which started in the year under review and that was still live at the following 6 April
- Check the reason that the case is on the eOpen List, and
- Estimate or obtain any figures that you need
- Where there is a JSA claim which started in the year under review and that was still live at the following 6 April, did the DWP notify that claim on form P45(3) (Subs)?
- No, go to step 4
- Yes, go to step 9
- Did any office issue a form P6U before 1 April in the year under review?
- No, go to step 5
- Yes, go to step 6
- Where a form P6U has not been issued before 1 April in the year under review
- If the taxpayer went into JSA with a cumulative code, do not estimate. You can assume that DWP will have repaid any tax refund due
- If the code before going on to JSA was Week1 or Month1 you should estimate the benefit
- Did your office issue form P6U?
- No, go to step 7
- Yes, go to step 8
- Where your office did not issue form P6U
- Send form P230B to the office that received the P45(3) (Subs) or issued the form P6U
- Await the P230B report before you clear the year
- Where your office issued form P6U you should
- Take action as in step 5
- Where a P45(3) (Subs) has been issued as in step 3, are you the office which received the form P45(3) (Subs)?
- Yes, continue action as in step 5
- No, go to step 10
- Where you are not the office that has received the form P45(3) (Subs)
- Send form P230B to the office that received the form P45(3) (Subs), or issued the P6U
- Await the P230B report before you clear the year
