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.