PAYE92040 - taxpayer end of year: posting P14 to taxpayer record: P14 information

Form P14 is the employer’s notification to HMRC, after the end of the tax year, of pay provided to employees and deductions made. The P14 must show

• The latest code used, and any Week1 / Month 1 marking
• Where the cumulative basis applies, the total pay and total tax for this latest employment and for any previous employment(s)
• Where the cumulative basis does not apply, the total pay and total tax for this latest employment only
• Entries of 53, 54 or 56 where there are more than the expected number of pay days falling within the tax year (depending on whether pay is received weekly, fortnightly or monthly)
• The dates of starting and leaving where the employee started or left employment during the tax year
• Details of National Insurance Contributions, Student Loan deduction and Widows & Orphans payments made during the year

The P14 is treated as the summary of pay and evidence of tax deducted or refunded for the latest employment and where the cumulative basis applies, for the previous employment also. There is no need to check the P14 details and you should accept the figures shown unless you have reason to think that they are incorrect, for example where an employer has contacted HMRC and has advised that an amended return has been made for the year.

If an employer becomes bankrupt or otherwise fails to remit PAYE deducted to HMRC, use the figure of net tax deducted or refunded when you review the liability for each employee. An employee is not to suffer because an employer fails to pay over to HMRC the tax deducted from employees.

Errors on P14

If the employer reports errors you should give the information to the COP Helpdesk. You should normally however accept the figures on the P14 without checking them.

Errors may come to your notice from

• Fresh facts the employer gives
• A report from Debt Management or Employer section
• Your review of other returns and reports
• A complaint from a taxpayer

However notified, the action that you take will depend upon whether the employer has deducted too much or too little tax.

If the employer has deducted too much tax, raise no questions, but consider whether an early repayment is required (see PAYE91015).

If the employer has deducted too little tax see PAYE92065.

Omissions on P14

If the employer omits an entry from any form P14, write and ask for the missing facts. See PAYE41025.

e-Services Filestore P14 search

At present you can search for an individual P14 held on the e–Services Filestore using one of the following options

• Search using a NINO combined with an employer reference
• Search using date of birth and gender combined with an employer reference
• Search using a surname combined with an employer reference

From 6 April 2008 you will also be able to view all forms P14 submitted under an employer reference by using the following option

• Search using employer reference only

Note: It is essential that you use this option where you do not have sufficient information to use any of the other options available.

Misuse of this facility may hinder system performance which could result in the facility being withdrawn.