PAYE93030 - taxpayer end of year: reviewing liability at year end: form P14

The P14 is submitted by the employer after the end of the tax year and includes the following entries

• The latest code and any Week 1 basis marking
• The total pay and total tax deducted or refunded in the year from this employment
• Where the cumulative basis applies, the total pay and total tax for the latest employment and any previous employments
• The total of the employees National Insurance Contributions due
• The amount of any pension contribution on which Widows and Orphans relief is due
• An entry 53, 54 or 56 where the employer made a payment in week 53
• The date of leaving if the employee left during the year
• The date of starting if employment commenced during the year

The P14 should be treated as the summary of pay and evidence of tax deducted or refunded for both the latest source and previous employments (where employment has changed).

Do not check that the pay and tax totals on the form P14 are correct. You should accept the figures given. If however the employer reports errors, these facts should be given to the COP Business Help Desk.

P14 details on PAYE Browser

When NIRS2 receives forms P14 these details are sent to the PAYE Browser.

The PAYE Browser provides view only access to the following

• Personal details for customers
• Pay and tax postings from forms P14
• Employment details
• Benefits claim details
• All liabilities
• Marriage / Civil partnerships
• Deceased dates

Forms P14 on e-Services Filestore

All forms P14 for 2004-05 onwards are displayed on e-Services Filestore once a complete employer’s end of year return is received and fully processed. This applies to all forms P14 whether the submission has been made electronically or not. The information includes all the details supplied on the P14 completed by the employer. You can view both original and amended forms P14.

Access to e-Services Filestore is through Interim Single Sign On (ISSO). A basic user guide is available on the e-Services Filestore Website, accessible from the National Systems Website.

The amended form will only provides only the information necessary to correct the original form, for example

• Original form shows pay of £9000, and this should have been £10,000 then the amended P14 shows only pay of £1000. There will be no other entries whatsoever
• Original form shows pay of £9000, and this should have been £8000 then the amended form shows a pay figure of minus £1000. There will be no other entries whatsoever

Job Seekers Allowance (JSA) information is not available in e-Services Filestore.

Where you find that the address in TBS / COP is marked ‘RLS’ you can check the address provided on the P14 in e-services Filestore as the employer may have provided more up to date information. You should be aware that this information is not mandatory and the address will not be present on all forms P14.

If you cannot locate the P14 in the Residual File it may be that the employer has used the wrong National Insurance Number (NINO). You can check e-services Filestore using the alternative searches, employer reference with either

• The employee’s date of birth and gender, or
• The employee’s name

If this allows you to trace the P14, you will be able to see the NINO used. Using this NINO you should then be able to locate the P14 record in the Residual File and change the NINO to that on the COP record.

Using the information provided in e-services Filestore will reduce contact with the employer.