PAYE93015 - taxpayer end of year: reviewing liability at year end: consolidated forms P14 from April 2007 and open cases
From April 2007 there are small changes to e Open List (eOL)
and the way in which you work open cases when a consolidated P14
has been received.
Sub source records will automatically be cleared
‘T’ in April 2007 and any new sub source records will
also be cleared at each monthly refresh. Because SUB cases will no
longer be left open they will not appear on eOL.
Very few cases will be left open because codes D0 or BR were
operated. Where this is the case, the code should be reviewed as
soon as possible. This will also apply to cases left open because
there is no code on the taxpayer record.
You
must ensure that all open case reviews include the
full information as any unexpected forms P14
received by NIRS after the individual record has been consolidated
will not be sent to COP. When searching for P14 details, the PAYE
Browser
must be used to ensure that all P14 details for
all known COP employments are included, in addition to any others
that NIRS has already posted to the account.
Where a tax calculation needs to be issued you
must ensure that whenever possible all employments
are listed individually in accordance with the guidance at
PAYE93045. In exceptional circumstance
where it may not be possible to record all sources separately, you
must make sure that full details of all income are
noted in ENOTES.
State Pension deferral lump sum payments
State Pension deferral lump sum payments will be included in
the consolidated details. You will need to ensure that these are
reflected separately in any tax calculations that are carried out,
as there are specific rules about how this income is charged to
tax. The P14 details will be shown on the PAYE Browser as empref
267/LS500.
