PAYE93028 - Reconcile individual: end of year reconciliation: work item 224 - EOYR review re-reconciliation (Action Guide)

If a re-reconciliation is needed on a case that has had a previous reconciliation that resulted in a status of underpaid, the system will check the current status of that underpayment. If the underpayment or part of it has since been remitted, work item 224 - EOYR review re-reconciliation is created.

Further guidance on the remission of cases is available at PAYE90030 

To clear work item 224 follow steps 1 - 10 below.

1. Make a note of the amount previously recorded as a Revenue Loss
2. Use the Accounting Function Reverse Revenue Loss and reverse the loss
3. Re-reconcile the case but do not issue the new tax calculation, that is, select the [Cancel] button on the Tax Calculation screen. A copy of the new Tax Calculation will be saved
4. Refer the papers to an officer (PAYE90031) to allow them to determine what part if any of the new underpayment needs to be remitted as a Revenue loss
5. Update the work item with details of the action taken
6. BF the work item (PAYE110060) for 4 weeks
7. On receipt of the Officers instructions where
 
  • The full amount of the underpayment arising is to be remitted, issue the tax calculation and use the Accounting Function Record Revenue Loss screen to remit the whole of the underpayment. Go to step 9
 
  • The full underpayment arising is to be coded out, issue the tax calculation (the underpayment will be coded out automatically) and go to step 9
 
  • The full amount of the underpayment is to be recovered by a voluntary payment, issue a Voluntary Payment request in accordance with PAYE90011 and go to step 9
 
  • Exceptionally the underpayment is to be part remitted and part collected
 
    • Do not issue the tax calculation
 
    • Report the case to the PAYE Service Business Helpdesk for instruction as to how to proceed
 
    • Pending receipt of the instructions, update the work item with details of the action taken and BF the work item (PAYE110060) for 4 weeks
 
    • On receipt of instruction from the helpdesk, go to step 8
8. Proceed as instructed by the PAYE Service Helpdesk. Go to step 9
9. Update the work item with details of the action taken
10. Close the work item (PAYE110075)

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