PAYE93060 - Reconcile individual: end of year reconciliation: work item 104 - tax calculation - manual issue
If the Manual Correspondence indicator is set at the time a tax calculation is approved for issue, although the Tax Calculation screen concerned will show the calculation to be ‘PENDING’
- Issue of the Tax Calculation (P800) itself will be suspended
And
- Work item 104 will be created
The Tax calculation screen for the approved calculation will show the status of the calculation as ’PENDING’ at the time the calculation is approved and, although the calculation will be suspended and a Tax Calculation (P800) will not be issued, the status may show ‘ISSUED’ at / by the time work item 104 is reviewed.
The work item will allow the customer’s record to be reviewed to determine why the indicator is set on their record and during the course of resolving the case you will be required to
- Clear the suspended output from the customer’s record
- Issue the suspended output (including copies of the PENDING tax calculations) to the customer
Note: Where work item 104 is created, issue of the appropriate Tax Calculations (P800) only will have been suspended and in
- A repayment case, a payable order in settlement of the repayment due will have been issued at the time the tax calculation itself was approved
- An underpayment case, the underpayment will have been set for coding out or, work item 236 (PAYE90011) will have been created at the time the tax calculation itself was approved
The Action Guide telling you how to clear work item 104 has been replaced with an SPD available on the Customer Operations Guidance Gateway.
