PAYE93020 - taxpayer end of year: reviewing liability at year end: CY-6 PAYE underpayments

All CY-6 cases must be reviewed before 31 January, when the year goes out of date. If the case is reviewed after 31 January you should clear it ‘Z’. However, SA returns cannot be issued for CY-6 after 23 October following 5 years after the end of the tax year, for example, for 2002-2003 an SA tax return cannot be issued after 23 October 2008. As we cannot issue SA tax returns after this date, it would not be correct to issue PAYE informal tax calculations after that date. This is because if the taxpayer objects, we are not able to issue a formal tax return and provide the opportunity to self assess.

Therefore for CY-6 cases which result in an underpayment of tax, and are reviewed after the cut off date of 23 October for issuing an SA return for that year, you should

• Use COP Function CS to clear the year ‘Z’ and
• Use ENOTE ‘CY-6 out of date’ from SEES notes paster to record that the year has been cleared as it was out of date

Note: In cases where a claim for repayment has been made before 31 January but there has been a delay in looking at that claim until after 31 January, then a repayment can be made where applicable.