PAYE93058 - Reconcile individual: end of year reconciliation: work item 117 - potential SA case (Action Guide)

The system will automatically perform end of year reconciliations of individual records. Where the SA indicator is not set, this work item will be created if the following applies

There is a current live employment, JSA / ESA claim or occupational pension and either

The total taxable income before allowances are set off exceeds £100,000

The customer is liable for higher rate of tax and either personal pension contributions or charitable payments made in the year total a minimum of £10,000

Although work item 117 is created in respect of cases meeting the conditions at bullet point 2 above, it is not necessary to deal with the cases concerned thorough SA and you should follow step 6 below to resolve / clear the work item.

At the point at which work item 117 is created, a tax calculation (P800) for the year concerned will not have been issued.

Note: The above are the only conditions the system applies automatically in determining whether or a case should be output as work item 117. Other criteria apply as to when a case should be set up in SA (see SAM100050) and when they apply in a particular case you should set up an SA record for the customer concerned.

To clear work item 117 follow steps 1 - 8 below. This guide is presented as follows.

Initial review	Step 1
Action to take	Steps 2 - 6
Update / close the work item	Steps 7 - 8

Initial review

1.	Review the customer’s record and work item 117 to determine the reason as to why the work item has been generated. Where the work item has been generated
	As the customers total taxable income before allowances are set off exceeds £100,000, go to step 2
	Only because the customer is liable for the higher rate of tax and either personal pension contributions or charitable payments made in the year total a minimum of £10,000, go to step 6

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Action to take

2.	Where you
	Do not have the relevant SA role to set the case up in SA, go to step 3
	Have the relevant role to set the case up in SA, go to step 4
3.	Where you do not have the relevant role to set the case up in SA
	Manually set the year on the NPS to ‘Reconciled - SA’
	Note the work item for escalation to SA
	Redirect the work item in accordance with PAYE110065
4.	Where you have the relevant role to set the case up in SA
	Access Self Assessment - Clerical Processing Officer role
	Select ‘Set up Individual Taxpayer’
	Enter taxpayer’s title, initials, surname, and any honours
	Select [OK]
	Enter the details of private address, postcode, abroad, telephone and so on
	BF the work item for 2 weeks (to allow NPS to be updated with the SA Start Year PAYE93032)
5.	On BF
	Update the SA Start Year (PAYE93034) to reflect the actual SA Start Year
	Go to step 7
6.	Where work item 117 has only been generated because the customer is liable for the higher rate of tax and either personal pension contributions or charitable payments made in the year total a minimum of £10,000
	Reconcile the year concerned on NPS
	Go to step 7

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Update / close the work item

7.	Update the work item with details of the action taken and close the work item
8.	Update Contact History with details of the action taken

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