PAYE93000 - taxpayer end of year: reviewing liability at year end: contents

PAYE93001Introduction
PAYE93010Clearing open cases – week 53 entry made in error
PAYE93015Consolidated forms P14 from April 2007 and open cases
PAYE93020CY-6 PAYE underpayments
PAYE93025Dormant schemes
PAYE93030Form P14
PAYE93036Previous years potential underpayment (PUP) coded (Action Guide)
PAYE93040Informal calculations: explanation required
PAYE93045Informal calculations: inclusion of all employment sources
PAYE93050Informal calculations: subsource employments for 2005-06 and earlier
PAYE93055Initial review
PAYE93060Initial review: GCD main source records
PAYE93065Initial review: subsource records for 2005-06 and earlier
PAYE93070Open cases and review procedures – good practice
PAYE93071Open case reason (Action Guide menu)
PAYE93072BR code (Action Guide)
PAYE93073Form P92 and BF period (Action Guide)
PAYE93074No DC details posted – 5/4 empref unchanged (Action Guide)
PAYE93075No DC details posted; no 5/4 employment (Action Guide)
PAYE93076Overpayment brought forward to year of review (Action Guide)
PAYE93077Reviewing cases with benefits in the code (Action Guide)
PAYE93078U’payt coded for review year exceeds that brought fwd (Action Guide)
PAYE93080Open case reason – cancelled not corrected signals
PAYE93085Open case reason – failed tax table liability tests
PAYE93090Open case reason – HR case
PAYE93095Open case reason – manual review
PAYE93100Open case reason – no code on TR
PAYE93105Open case reason – no DC details posted (SUB records) for 2005-06 and earlier
PAYE93110Open case reason – P810 outstanding
PAYE93115Open case reason – pay or tax on DC exceeds HR limit
PAYE93120Open case reason – potential at CY-1
PAYE93125Open case reason – working sheet prepared
PAYE93130Payments made in tax weeks 53 / 54 / 56
PAYE93135Residual file
PAYE93140Residual file lists
PAYE93141Residual file lists (Action Guide menu)
PAYE93142Residual file lists – do we have a record for the taxpayer? (Action Guide)
PAYE93143Residual file lists – is the employment still current? (Action Guide)
PAYE93145Tolerances
PAYE93146Tolerances (Action Guide)
PAYE93150Use of estimated figures
PAYE93151Use of estimated figures (Action Guide)