PAYE93020 - Reconcile individual: end of year reconciliation: validation

There are a number of conditions that need to be met in order for reconciliation to take place. If any of the conditions are not met then you will receive an online message.

The rest of this subject is presented as follows

Validation check end of year reconciliation
Further system checks

Validation check end of year reconciliation

Where the reconciliation is a result of an online trigger, for example by the inputting of any target review form and or P60 details onto the IABD screen PAYE130020, the following validation checks will take place

• Is the individual in SA?
• Is the individual CPR or EXPAT and not in SA?
• Is an SA return expected for this tax year?

If one of the above applies you will receive an online message advising that the case cannot be reconciled and the reason why.

Note: Where the individual record either has a date of death or the Deceased indicator is set and details of a Capacitor, Administrator or Personal Representative are not held, manually triggered reconciliation will not be able to take place. The system will display the following message - ‘Reconciliation not possible, check if an R27 issued’.

Where the reconciliation is a result of an automatic action, for example the receipt of a form P14, reconciliation will not take place if any of the following apply

• The case is SA

• • The system will mark the case as ‘Reconciled SA’ and no further action will be taken

• The case is marked as CPR or EXPAT and not SA

• • Work item 123 ‘SBA indicator held - No SA indicator set’ (PAYE93026) will be created

• The individual record either has a date of death or is marked as ‘Deceased’ and details of a Capacitor, Administrator or Personal Representative are not held

• • Work item 98 - ‘Deceased- Unable to clear records’ will be created and the process will be ended

• The P14 is for 2007-08 or earlier

• • Work item 037 - P14 EMPT created (PAYE93061) will be created and the process will be ended. The work item will also be created where the form received is a P11D for 2007-08 or earlier

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Further system checks

If a re-reconciliation is needed on a case that has had a previous reconciliation with a reconciliation status of ‘underpaid’, the system will check to see what the current status of the underpayment is.

If the underpayment or part of it has since been remitted, a work item 224 ‘EOYR review re-reconciliation’ (PAYE93028) will be created. If there has been no remission (in full or part) then the re-reconciliation can take place.

If a previous reconciliation has taken place and a voluntary payment is held in respect of the reconciliation, where the system re- reconciles the year, the tax calculation concerned will be issued to the customer and work item 307 ‘Voluntary payment held in year’ (PAYE93063) will be created.

If a previous reconciliation has taken place and you or the system try to re-reconcile the account then the system will check to see if the SA signal is set. If the SA signal is set then the re-reconciliation will be stopped by the system and work item 225 ‘EOYR - amendment to tax calc required’ (PAYE93029) will be created.

If the case has already been reconciled because a form P60 had been received and a subsequent form P14 is received, the system will perform a check to see if the details for the pay and tax are still the same. If they are the same then no further action will be taken. If the details are different then work item W116 ‘P60 - P14 discrepancy’ (PAYE93030) is created.

At the point at which the system uses P14 details to reconcile a customer’s record, it will undertake a check to ensure that code on the P14 (within certain parameters) matches with that issued to them to use. Where the code

• Matches, the customers record will be reconciled as appropriate and any tax calculation (P800) required as part of the reconciliation process will be issued to them
• Does not match the customers record will be reconciled as appropriate, any tax calculation (P800) required as part of the reconciliation process will be issued to them and work item 306 ‘Incorrect tax code operated’ (PAYE93062) will be created

In the case of a multiple year reconciliation (PAYE96201), where the system attempts to re-reconcile a year that was previously part of a multiple year reconciliation but it cannot do so as something has changed on the customer’s record, work item 315 ‘Unable to complete multiple years reconciliation’ (PAYE96245) will be created.