PAYE92050 - taxpayer end of year: posting P14 to taxpayer record: PAYE errors unit (PEU)

If an employer asks for a direction under Regulation 72(5) Condition A, the papers and a summary of the facts should be referred to the PAYE Errors Unit (PEU). (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

The PEU will consider the employer’s request on its merits and will

ssue a Refusal Notice to the employer if a direction is refused

• Issue a Direction Notice to the employee and a copy to the employer

The PEU will hold the notice for 30 days in case an appeal is received.

If the Refusal Notice is not appealed or is subsequently upheld by the Commissioners, the PEU will

• Notify the decision to the submitting office
• Attach a pro-forma amended P35 / P14 return for capture

The employer will then be pursued for any tax through the normal recovery channels.

If a Direction Notice is not appealed or is upheld by the Commissioners the PEU will

• Notify the decision to the submitting office
• Give instructions for the employee code to be amended to recover tax or make a note for any claim for a PAYE credit to be suppressed within SA

Appeals

If any appeals are received, the PEU Appeals Higher Officer will

• Reconsider the original decision made and try to settle the appeal
• Prepare an appeal brief for an appeal hearing if neither side can agree
• Advise interested parties who have not appealed but who have a right to be heard
• Links all appeals relating to the same employer error and have them heard by the same body of Commissioners