PAYE93010 - taxpayer end of year: reviewing liability at year end: clearing open cases – week 53 entry made in error

You may find that an employer has made an entry in the Week 53 field on the P14 in error. An example of this is where an employer has recorded the first payment in a new tax year as a Week 53 payment in error.

In these circumstances you must advise the Employer Section who will then contact the employer and request an amended return. You will need to provide the Employer Section with the following details

• Employer name
• Emp ref
• Years involved
• Taxpayer name and NINO
• What the error is, for example, wk1 shown as wk53

When working an open case before the amended return has been received you must take into account for the year the full tax shown on the P14.

Where the employer has entered too much pay and the case is still open you should set the POTA signal for the next year and make Enote ‘POTA (year) Incorrect week 53’ available from SEES notes paster. The case will then remain open and will appear on eOpen List for review. Where the case is no longer open you should set a BF on the record for 5 April for the case to be reviewed.