PAYE93031 - Reconcile individual: end of year reconciliation: work item 238 - manual work item - reconciliation
Work item 238 is a generic work item which is now reserved for priority work allocation. This work item should no longer be manually generated in order to create a BF.
If you need to create a BF, see PAYE105520.
When dealing with an existing work item 238 that has been created for the reason ‘Manual Merge Case. CY Reconciliation Required after 5 April’, refer the case with an accompanying memo to NIC&EO PAYE Merge team, see SPD 45.