PAYE92055 - taxpayer end of year: posting P14 to taxpayer record: posting P14 details to the record – prior to April 2007

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

When matching P14 details with a record the computer system checks whether the first 8 characters of the National Insurance Number (NINO) or temporary reference number on the COP record and the P14 agree.

• If no match is found, then the P14 is stored in the residual file at the employer reference shown. Information about the residual file can be found at PAYE93135 onwards
• If a match is found, the computer system then looks at the employer reference shown on the P14 and at the 5 April or latest employment reference on the COP record. Where these details match, the P14 is posted to the record
• If the P14 details have come from DWP and relate to a period of Jobseekers Allowance (JSA), then if the 5 April employer reference contains the UB signal (on COP this will be shown as $), then the computer system assumes that the details match and posts the details to the record
• If no match is found, but the first 8 characters of the NINO / temporary reference number agree, then where the taxpayer record traced is a main source, further matching processes take place. If the record is a SUB, then the P14 details are stored in the residual file

Further matching processes

Where

• Two of the first three characters of the surname and one or two of the first two initials on both the P14 and the taxpayer record match, or
• The date of birth on both the P14 and the taxpayer record match
• • Then the computer system compares the tax code on the P14 with the latest code for the year of review shown on the taxpayer record. Where these match, the P14 details are posted to the taxpayer record, otherwise the P14 details are stored in the residual file

• The system matches the P14 to a P204 record, created when Movements Function MA is used, but a main record cannot be moved immediately, the details cannot be posted to the record
• A JSA record fails to match and the form P14 cannot be posted
• • Form P14 will be re-referenced to District 500, and
  • An employer reference consisting of ‘UB’ and the first 3 digits of the National Insurance Number (NINO) is inserted

Multiple employments

It is possible for details to be matched incorrectly. Problems can arise where, for example, an employee has a main source record and a sub source record at the same employer reference or at different employer references, but with the same code operating at both sources at 5 April.

In these circumstances the first P14 successfully matched will always be posted to the main source record. Where both sets of P14 details are posted at the same time, the computer system will always post the one with the higher pay to the main source record.

Once P14 details are posted to the taxpayer record, the pay and tax information can be seen through various COP Functions (TD, MR, AS, CS and BG).